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A mainland travel agency has enquired whether its mediation services for an entity in the Canary Islands are subject to VAT. The DGT ruled that this depends on whether the Canarian entity carries out VAT-taxable operations on the mainland through the effective use of said service.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios de comisión efectuadas por la consultante según el hotel está situado en las Islas Canarias o en la península y facturación de la comisión.
Si la entidad canaria realiza servicios de hostelería sujetos a IVA en la península, la mediación se considerará prestada en territorio nacional por aplicación de la regla de uso efectivo (art. 70.Dos LIVA). En ese caso, la comisión estará sujeta al IVA con el tipo general. Si los servicios de la entidad canaria no están sujetos a IVA en la península, la mediación no estará sujeta al impuesto.
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