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V0508-22 ·14 March 2022 ·consulta-vinculante Medium impact
Tax

Supervision and design services are not classified as construction works for VAT purposes

A company requested clarification on when VAT should be accrued for site supervision and safety coordination services provided to Public Administrations. The DGT clarified that these services do not constitute construction works and are instead governed by the general rules for the provision of services.

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2022-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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