Territory in which the tax applies

Tax applies in the Peninsula and the Balearic Islands, therefore excluding the Canary Islands, Ceuta and Melilla from its scope of application.

In this way, they are only subject to the VAT Spanish: operations that are considered to be carried out in the Peninsula and the Balearic Islands, 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.