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A company based in the Canary Islands has requested a ruling regarding the taxation of its commercial brokerage, excursion sales, and retail services. The DGT has determined that these operations are not subject to VAT as they are not carried out within the territory to which the tax applies.
Cuestión planteada Tributación de las operaciones de intermediación comercial, intermediación en la venta de excursiones y las ventas al por menor.
Los servicios de intermediación comercial prestados a un empresario no establecido en España no están sujetos al IVA al no localizarse en el territorio de aplicación del impuesto. En la intermediación de excursiones, si el destinatario es la empresa organizadora establecida en Canarias, tampoco hay sujeción al IVA. Las ventas al por menor realizadas en locales en Canarias se consideran fuera del territorio de aplicación del IVA.
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