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A company sought clarification on whether services provided by mainland suppliers to its Canary Islands subsidiary were subject to VAT, given that the subsidiary uses them to serve clients on the mainland. The DGT explains that, although the subsidiary is located in the Canary Islands, if the services are effectively used to carry out VAT-taxable operations on the mainland, the rule of effective use applies.
Cuestión planteada Tributación de los servicios recibidos por la filial canaria de los proveedores establecidos en la península y utilizados en los servicios prestados por la filial a favor de clientes establecidos a su vez en la península.
Los servicios de consultoría prestados por proveedores de la península a una filial canaria no estarían sujetos a IVA bajo la regla general de localización. Sin embargo, según el artículo 70.Dos de la Ley 37/1992, estarán sujetos al impuesto si el servicio se utiliza o explota efectivamente para realizar operaciones sujetas a IVA en el territorio de aplicación del impuesto. En caso de uso parcial, se debe determinar la medida de utilización atendiendo a la proporción de ingresos obtenidos de las operaciones sujetas a IVA en la península respecto al total de ingresos.
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