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V1921-23 5 July 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Construction works on real estate located in the Canary Islands are not subject to state VAT

A construction company asks whether the execution of a work for a client in the Canary Islands is subject to VAT. The DGT responds that, as these are services related to real estate located in the Canary Islands, the operation is not subject to state VAT.

The question raised

Question raised: Place of supply, for the purposes of Value Added Tax, of the aforementioned operations carried out by the applicant.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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