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A telecommunications company has requested clarification on whether its intermediaries' services are subject to VAT. The DGT ruled that taxability depends on whether the effective recipient is the registered office of economic activity or a permanent establishment located within the tax territory.
Question raised: Liability for Value Added Tax on services provided by intermediaries to the applicant.
Intermediary services are subject to VAT when the effective recipient is the headquarters of the applicant's economic activity or a permanent establishment within the territory to which the tax applies. They shall not be subject to tax if the effective recipient is a permanent establishment located in the Canary Islands. The DGT does not determine taxation under the Canarian General Indirect Tax.
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