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V0550-23 ·8 March 2023 ·consulta-vinculante Medium impact
Tax

Installation of industrial machinery may be subject to VAT as a service related to real estate

A Spanish company carried out machinery assembly for an Italian client at a factory in Murcia. The DGT has determined that the operation is subject to VAT, either as a supply of goods or a provision of services, and that the client may request a refund through the non-established persons procedure.

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2023-03-08PublishedPublished 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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