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V0022-24 ·13 February 2024 ·consulta-vinculante Medium impact
Tax

Installation of photovoltaic equipment in buildings is subject to VAT if the property is located in Spain

A company requested clarification on whether VAT should be charged for the installation of equipment, such as solar panels, on buildings in Spain, Germany, and Portugal as part of a research project. The DGT ruled that these services are subject to VAT in Spain only when the installations are carried out on properties located within Spanish territory.

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2024-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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