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V0582-18 ·28 February 2018 ·consulta-vinculante Medium impact
Tax

Delivery and installation of a boiler abroad are not taxable in Spain if fixed to a property

A company sought clarification on whether the manufacture and installation of a boiler in Germany should be taxed in Spain. The DGT has ruled that the delivery of the boiler and the installation service are located in Germany, as they become part of a real estate property.

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2018-02-28PublishedPublished 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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