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A lawyer based in the Canary Islands seeks clarification on the VAT liability and the accrual of services provided to various clients. The DGT determines that services are subject to VAT when the recipient is a business or professional with a registered office or establishment in the territory of application, but not when the recipient is a non-professional private individual based outside the Community.
Question raised: Liability of said services for Value Added Tax. Accrual of the Tax.
If the lawyer resides in the Canary Islands, legal services are subject to VAT when the recipient is an entrepreneur or professional who has their place of economic activity or permanent establishment in the territory to which the tax applies. Conversely, if the recipient is not an entrepreneur or professional and is established outside the Community, the services shall not be deemed to have been performed in the territory to which the VAT applies. The tax accrual occurs when the services are rendered or, in the case of advance payments, at the time of collection.
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