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A company based in the Canary Islands has requested clarification on whether the online sale of leather shoes and accessories from the islands to mainland Spain or abroad is subject to VAT. The Directorate General for Taxes (DGT) has ruled that, as the transport commences in the Canary Islands, these transactions are not considered to have taken place within the territory where the tax applies.
Cuestión planteada Sujeción de las operaciones y obligaciones de la consultante, en relación con el Impuesto sobre el Valor Añadido.
Las ventas de bienes corporales mediante internet constituyen entregas de bienes. Sin embargo, al ser bienes muebles que deben ser objeto de expedición o transporte desde las Islas Canarias hacia el adquirente, no se entiende que la entrega se realice en el territorio de aplicación del IVA. Por tanto, estas operaciones no están sujetas al impuesto en el territorio de aplicación del mismo, sin perjuicio de la tributación que corresponda en Canarias.
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