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V1704-22 15 July 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · territorialidad

The Canary Islands are considered a third territory for VAT purposes

A resident in the Canary Islands enquired whether an online purchase from a UK seller should include VAT. The DGT ruled that the Canary Islands are excluded from the scope of VAT and are considered a third territory.

The question raised

Taxation of the purchase operation via website under Value Added Tax.

The DGT's ruling

The Canary Islands are excluded from the application of the Value Added Tax Law and are considered a third territory. Therefore, the DGT lacks jurisdiction to determine taxation under the Canarian General Indirect Tax, and the inquiry must be addressed to the Canarian administration.

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