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V0453-15 ·5 February 2015 ·consulta-vinculante Medium impact
Tax

Technical assistance for foreign construction not subject to Spanish VAT

A company asked whether technical assistance for a civil and electrical project in Chile was subject to Spanish VAT. The DGT states that since the services relate to an immovable property located outside Spain, VAT does not apply.

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Lifecycle

2015-02-05PublishedPublished 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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