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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish company sought clarification on whether the installation of a painting machine in a Spanish factory for an Italian client was subject to VAT. The DGT ruled that, as the installation acquires the nature of real estate, the service is deemed to have been performed in Spain.
This ruling clarifies that services involving the installation of machinery that becomes an integral part of a building are subject to Spanish VAT, regardless of the client's location.
The tax team reviews your specific situation.
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