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V0120-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

Deliveries of storage systems with installation in Spain are subject to VAT

A French company inquires regarding the VAT liability of the sale and installation of automated storage systems in Spain. The DGT determines that, as they involve installation and assembly with the immobilization of the goods, the operations are considered deliveries of goods carried out in Spanish territory.

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2023-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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