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An agency inquired whether its services for managing mortgage cancellation deeds for real estate in the Canary Islands were subject to VAT or IGIC. The DGT determines that, as these are services related to real estate, they are located where the property is situated, thus falling outside the scope of VAT.
Question posed: Whether the services for managing public deeds of mortgage cancellation pertaining to real estate located in the Canary Islands are subject to IGIC or VAT.
Agency services for mortgage cancellation are considered related to real estate as they intend to effect a legal modification thereof. Pursuant to Article 70.One.1º of Law 37/1992, these services are understood to be provided in the place where the real estate is located. As the real estate is located in the Canary Islands, the service is located outside the territory of application of Spanish VAT.
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