The Canary Islands is a part of EU - but not a part of the EU VAT area.
I am a EU recident.
I am looking at a boat
in the Canary Islands.
It's a boat
from the 1970s --- EU VAT has been paid in Spain
around year 2000. Documentation
Do such a EU VAT paid boat sold
in the Canary islands - outside the EU VAT area but inside EU lose it's VAT paid status due to being sold
in the Canary Islands?
If so it should obviously be sailed to spain
or other EU VAT area and be sold there.