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A jewellery company has requested a ruling regarding its VAT liability and its classification under the Business Activity Tax (IAE) due to its operations in the Canary Islands and department stores. The DGT has determined that deliveries in the Canary Islands are not subject to VAT and that, based on the described operations, the company must be taxed under the IAE as a wholesaler and for personnel supply services.
Question raised 1. Correction of the heading in which the consultant is registered.
Deliveries of goods made in the Canary Islands are not subject to VAT as they are not carried out within the territory to which the tax applies. Regarding the IAE, if the entity deposits merchandise in the warehouses of a buyer who subsequently sells it, the activity is considered wholesale trade. Likewise, the assignment of personnel to department store stands constitutes a personnel placement and supply service.
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