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V0791-24 ·17 April 2024 ·consulta-vinculante Medium impact
Tax

Construction services for real estate located in France are not subject to Spanish VAT

A Spanish joint venture (UTE) carries out waterproofing works on a state-owned building in France and seeks clarification on VAT invoicing and deduction. The Directorate-General for Taxes (DGT) clarifies that, as these are services related to real estate, taxability depends on the location of the property and is governed by French regulations.

In 6 key points

How it affects those involved

This ruling clarifies the territorial scope for construction services, confirming that VAT is determined by the location of the real estate rather than the residence of the service provider.

Lifecycle

2024-04-17PublishedPublished 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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