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An installation company has enquired whether it must charge VAT to a mainland client for works carried out on properties located in the Canary Islands. The DGT has ruled that, as the properties are situated in the Canary Islands, the transaction is not subject to state VAT, although it does allow for the deduction of the tax incurred.
Cuestión planteada Aclaración de contestación vinculante de fecha 3 de enero de 2019, consulta número V0025-19. En particular si la consultante ha de facturar al cliente de la península con repercusión del Impuesto sobre el Valor Añadido y si dichas operaciones originan derecho a la deducción, aunque no se encuentren sujetas a dicho impuesto.
Los servicios relacionados con bienes inmuebles se consideran realizados en el lugar donde estos se ubican. Al tratarse de instalaciones en inmuebles situados en Canarias, la prestación no está sujeta al IVA en el territorio de aplicación del impuesto. No obstante, estas operaciones originan derecho a la deducción del IVA soportado por cuanto habrían originado dicho derecho de haberse realizado en el territorio de aplicación del impuesto.
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