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V0220-24 ·27 February 2024 ·consulta-vinculante Medium impact
Tax

Christmas decoration assembly is not a real estate-related service and is taxed in the recipient's country

A Spanish entrepreneur inquired whether the assembly and disassembly of Christmas decorations in shopping centres for a Portuguese client constitutes a service related to real estate. The DGT ruled that, as these items are dismantled and do not become part of the property, the general rule of place of supply applies.

In 5 key points

How it affects those involved

This ruling clarifies that temporary decorations do not qualify as real estate services, meaning the VAT is determined by the general rules of location rather than the location of the property.

Lifecycle

2024-02-27PublishedPublished 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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