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A business owner under the equivalence surcharge regime inquires how to settle the VAT for a service received from an entity in the Canary Islands. The DGT determines that the reverse charge mechanism must be applied and the tax cannot be deducted.
Question posed - Method for settling the Value Added Tax corresponding to the service received and, where applicable, the deduction of the tax incurred.
The service provided by an entity in the Canary Islands to a business owner on the mainland is subject to Spanish VAT according to the rules of location. The inquirer is a taxable person under the reverse charge mechanism and must submit the non-periodic tax return (Form 309) to pay the tax. The VAT amount of the service may not be deducted to the extent that it is used in their equivalence surcharge activity.
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