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V0693-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

Delivery of goods for installation subject to VAT if immobilisation occurs

A Canadian company manufactures wheel retention systems shipped from France to be installed in Spain. The DGT determines that delivery of goods is subject to VAT if installation involves immobilisation, applying the passive party's investment.

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2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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