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A company requested a ruling on the VAT liability of engineering and consultancy services for power generation plants at various stages. The DGT ruled that tendering and execution services linked to a specific plant are considered related to real estate, whereas general technical consultancy does not meet these requirements.
This ruling clarifies the VAT treatment for engineering firms, distinguishing between services tied to specific real estate assets and general technical consultancy.
The tax team reviews your specific situation.
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