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V0341-15 ·30 January 2015 ·consulta-vinculante Medium impact
Tax

Engineering and construction services abroad are not subject to VAT if directly related to real estate

A Spanish company has requested a ruling regarding the location of supervision and construction services in Guinea, as well as the VAT treatment for the acquisition of goods intended for export. The DGT has determined that these services fall outside the rules of location due to their direct link to real estate located abroad, and further analyses the exemption conditions for the export of goods.

In 6 key points

Lifecycle

2015-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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