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V0930-21 15 April 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · peritación de inmuebles

Property surveying services located in the Canary Islands are not subject to VAT

A company providing property damage surveying services to insurers has requested clarification on whether its services are subject to VAT, given that it subcontracts surveyors in the Canary Islands for properties located there. The Directorate General for Taxes (DGT) ruled that, as the services relate to real estate situated in the Canary Islands, they are not subject to VAT because the islands are not part of the tax territory.

The question raised

1. Whether real estate appraisal services provided to insurance companies established within the territory subject to the Tax are subject to Value Added Tax.

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