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A private resident of the Canary Islands asks whether discretionary portfolio management services provided by a VAT-applicable entity are subject to VAT. The DGT responds that, as the recipient is a private individual with residency in the Canary Islands, the service is considered delivered within Spain and is subject to the standard VAT rate.
Cuestión planteada Lugar de realización de los referidos servicios a efectos de su tributación en el Impuesto sobre el Valor Añadido.
Los servicios de gestión discrecional de carteras están sujetos al IVA. Cuando el destinatario no es empresario ni profesional, la prestación se entiende realizada en el territorio de aplicación del impuesto si su domicilio o residencia habitual se encuentra en la Comunidad, las Islas Canarias, Ceuta o Melilla. Por tanto, si el cliente reside en Canarias, se aplica el tipo impositivo general del 21 por ciento.
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