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V0795-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

Management and technical planning services for wind or solar farms are subject to VAT in Spain if related to real estate in national territory

A Spanish company provides services to its German parent company for the development of wind and solar farms, including site selection, technical planning, and project management. The DGT has ruled that these services are deemed to be performed in Spanish territory as they are related to specific real estate assets.

In 6 key points

How it affects those involved

Companies providing technical services for renewable energy projects in Spain must ensure correct VAT compliance, as services linked to real estate are taxed locally regardless of the client's location.

Lifecycle

2021-04-06PublishedPublished 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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