Islas Canarias

Provision of a single service Vs travel agency service by an entity based in the Canary Islands. Binding consultation 1826

Through the binding consultation dated May 11, 2017, the General Tax Directorate of the Canary Islands is requested for the IGIC treatment in different scenarios and services provided by a travel agency based in the Canary Islands, from which the services are provided. In this sense, the entity carries out…

Place of supply of advertising services for IGIC purposes considering the use and enjoyment rule

Advertising services supplied to an entrepreneur or professional follow the same place of supply rule for both, VAT and IGIC purposes, which establishes that the services shall be deemed to be placed in the territory where the recipient thereof is established. Together with this rule must be considered, however, the…

Location for VAT and IGIC purposes of a service of repair of a solar photovoltaic production Park located on the cover of a building. Binding tax ruling

The consultant is an entity established in the Canary Islands that provides a service of repair of a solar park of photovoltaic production, which is located on the cover of a building situated at the Canary Islands. The entity providing the service is subcontracted by another entity established in the Iberian…

Place of supply for VAT purposes of management services related to notarial mortgage deeds of real estate located in the Canary Islands

Within the VAT place of supply rules there is a special one for those considered as related to real estate, according to which these services should be deemed to be placed where is located the property (art. 70.One.1º of Spanish VAT Law). However, sometimes the challenge is to correctly determine…