Should Teams and drivers from the Canary Islands pay Spanish VAT?

Teams and drivers who send us a census certificate issued by the Tax Authorities which evidences that their tax residence is placed at the Canary Islands will not pay VAT but IGIC (Canarian Indirect Tax) applicable to the services rendered by ACi e-Sports.

Meanwhile, if we do not receive that census certificate we must apply the most conservative approach and charge VAT to our clients, on the assumption that their tax residence is located within the VAT territory.

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