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A company selling e-books online has requested clarification on whether VAT should be applied to a download for a private individual residing in the Canary Islands. The Directorate-General for Taxes (DGT) has ruled that such an operation is not considered to take place within the territory where VAT applies.
Question raised: Application of VAT to the described operation.
Services provided by electronic means to recipients who are not entrepreneurs or professionals are considered to be carried out in the territory to which the tax applies when the recipient resides in the Community. However, services provided by electronic means are expressly excluded from this rule when the recipient has their domicile or habitual residence in the Canary Islands, Ceuta, or Melilla. Therefore, the sale of e-books to an individual in the Canary Islands is not understood to be carried out in the territory to which VAT applies.
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