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V0750-19 ·3 April 2019 ·consulta-vinculante Medium impact
Tax

Installation of machinery that becomes real estate is subject to VAT in Spain

A Spanish company has enquired whether the installation of packaging and sorting machinery for a Dutch company is subject to Spanish VAT. The DGT has ruled that if the machinery is installed in such a way that it becomes part of the real estate, the service is deemed to be related to real estate and is taxable in Spain.

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2019-04-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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