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V2073-22 28 September 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Taxation of services from Canary Islands companies depends on service nature and recipient's business status

A public sector foundation has requested clarification regarding VAT taxation on services contracted from companies based in the Canary Islands. The DGT explains that, as a general rule, the transaction is taxed in the foundation's territory, unless the services are linked to real estate in the Canary Islands or specific rules apply.

The question raised

Question raised: Taxation for Value Added Tax purposes regarding contracted services.

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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