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A company requested clarification regarding the place of supply for carpentry work carried out in premises located in Spain or abroad, where no materials are provided. The DGT determined that, as the work involves the installation of fixed elements, these are services related to real estate, and the place of supply is where the property is located.
This ruling clarifies the VAT place of supply rules for carpentry services involving fixed installations, confirming they follow the location of the real estate rather than the service provider.
The tax team reviews your specific situation.
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