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V0435-18 ·20 February 2018 ·consulta-vinculante Medium impact
Tax

Air conditioning units subject to general VAT regime rather than equivalence surcharge

A partnership of assets has requested a ruling on whether the sale of air conditioning units is subject to the equivalence surcharge and who the taxable person is regarding their installation. The DGT has ruled that these units are considered construction materials excluded from said regime and has analysed the reverse charge mechanism for the taxable person in construction works.

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2018-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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