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An individual resident in the Canary Islands asks whether they can recover the difference between the 21% VAT applied to their legal services and the 6.5% that would apply under IGIC. The DGT responds that the transaction is subject to VAT according to the rules of location of services.
Question raised: Method of recovering the difference with the 6.5 percent rate that would be applicable to legal assistance services under the Canary Islands General Indirect Tax.
As the recipient is an individual with habitual residence in the Canary Islands, the general rule of Article 69.One.2º of Law 37/1992 applies. If the service provider is established in the territory to which the tax applies, the transaction is taxed by VAT and not by IGIC. Therefore, the 21% VAT charge complies with current regulations.
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