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VAT practical manual 2021.

Territory in which the tax applies

The tax applies in the Peninsula and the Balearic Islands, therefore, the Canary Islands, Ceuta and Melilla are excluded from its scope of application.

In this way, only operations that are considered carried out in the Peninsula and the Balearic Islands are subject to Spanish VAT , according to the rules that we will analyze later.

The spatial scope of application includes the adjacent islands, the territorial sea up to the limit of 12 nautical miles and the airspace corresponding to said scope .