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V0210-20 ·31 January 2020 ·consulta-vinculante Medium impact
Tax

Engineering services for power plants are subject to VAT if the property is located in Spain

An engineering firm sought clarification on whether services provided by its subcontractors for power plants located outside of Spain were subject to VAT. The DGT ruled that taxability depends on the location of the plant and whether the service is linked to a specific immovable property.

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2020-01-31PublishedPublished 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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