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V2664-23 2 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Time attendance services provided by a Canary Islands company to a local council are deemed to be outside the scope of VAT

A local council has requested clarification on whether comprehensive time attendance services provided by a company based in the Canary Islands are subject to VAT. The DGT ruled that, as the council is not a taxable person and the company has no permanent establishment on the mainland, the transaction is not carried out within the territory subject to VAT.

The question raised

Taxation of the transaction for Value Added Tax purposes.

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