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A Canarian company inquires about the VAT taxation of its operations on the mainland, including fiber installation, purchase of spare parts, and sale of mobile phones. The DGT determines that certain services and sales are subject to the tax or constitute imports.
Question posed: Taxation under Value Added Tax on the operations carried out by the inquirer.
The installation of fiber optics in buildings on the mainland territory is considered a service related to real estate subject to VAT. Telecommunications services provided to individuals residing on the mainland are also subject to the tax. The sale of mobile phones from the Canary Islands to the mainland is not a taxable supply of goods, but rather an import where the acquirer is the taxable person. The acquisition of spare parts on the mainland to be sent to the Canary Islands may be exempt if the requirements for shipment outside the Community are met.
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