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V0644-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

Fiber optic installations in buildings and telecommunications services to individuals are subject to VAT

A Canarian company inquires about the VAT taxation of its operations on the mainland, including fiber installation, purchase of spare parts, and sale of mobile phones. The DGT determines that certain services and sales are subject to the tax or constitute imports.

Lifecycle

2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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