A business entity with its economic activity based in the Canary Islands provides an energy efficiency improvement service to property communities. TaxationIf the services for energy efficiency improvement involve the installation and maintenance of electrical installations, and these services are related to a property located within the scope of the tax, these service provisions are subject to VAT because they are directly related to that property. However, if the services provided are not related to real estate and are exclusively energy consulting services, without primarily involving the installation or maintenance of electrical installations in a specific property, the taxation of the consulting services provided would follow the general rule and would be subject to VAT when the recipient is a property community that qualifies as an entrepreneur or professional acting as such and is established within the VAT’s scope, but not when the recipient property community does not qualify as an entrepreneur or professional acting as such.
Source: audiconsultores-etlglobal.com
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