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A company asks whether the application of the Canary Islands General Indirect Tax to crane and accommodation services is correct. The DGT determines that crane services are subject to VAT via the reverse charge mechanism and that accommodation is not subject to VAT as it is located in real estate in the Canary Islands.
Question posed: Whether the application of the Canary Islands General Indirect Tax is correct and, if applicable, whether a refund of the taxes incurred may be requested.
Crane services for the unloading of goods are subject to VAT when performed within the territory to which the tax applies, with the reverse charge rule being applied. On the other hand, accommodation services in hospitality establishments are not subject to VAT as they are services related to real estate located in the Canary Islands. Regarding the Canary Islands General Indirect Tax, the competence to answer queries lies with the Autonomous Community of the Canary Islands.
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