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A Canary Islands company has requested clarification regarding the place of supply for its vocational training services, which are provided in person, online, and to public entities. The DGT has ruled that, as both the provider and the recipients are located in the Canary Islands, VAT does not apply according to the rules of location.
Cuestión planteada Lugar de realización, a efecto del Impuesto sobre el Valor Añadido, de las citadas operaciones realizadas por la consultante.
La consultante tiene la condición de empresario y sus servicios están sujetos al IVA si se realizan en el territorio de aplicación del impuesto. Para servicios educativos a empresarios, se aplica la regla general del artículo 69. Para servicios por vía electrónica o servicios educativos prestados materialmente a no empresarios, se aplican las reglas especiales del artículo 70. Si tanto el prestador como los destinatarios se encuentran en Canarias, las operaciones no estarán sujetas al IVA por las reglas de localización aplicables.
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