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A professional providing web programming services to a company in the Canary Islands has enquired whether the transaction is subject to VAT. The DGT indicates that, although the general rule places the transaction outside the taxable territory, VAT may apply if the service is effectively used to carry out taxable operations on the mainland.
Cuestión planteada Lugar de realización de las operaciones descritas a efectos del Impuesto sobre el Valor Añadido.
Las prestaciones de servicios de programación por vía electrónica a un empresario canario no están sujetas al IVA si se localizan fuera del territorio de aplicación. No obstante, se aplicará el impuesto si el servicio se utiliza o explota efectivamente en territorio estatal para realizar operaciones sujetas al IVA. Para determinar este uso efectivo, se debe analizar la relación entre el servicio y las operaciones en el territorio, pudiendo atenderse a la proporción de ingresos que se obtengan de dichas operaciones.
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