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Practical Handbook VAT 2022

Territory in which the tax applies

The tax applies on the Spanish mainland and the Balearic Islands. The Canary Islands, Ceuta and Melilla are excluded from its scope of application.

In this way, only transactions that are considered to be carried out on the Spanish mainland and Balearic Islands are subject to VAT , according to the rules that we will analyse below.

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 this area.