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The taxpayer inquired whether their technical assistance services (disassembly, repair, and inspection of turbines) constitute services related to real estate for the purpose of determining the place of supply for VAT. The DGT ruled that if the turbines become part of the real estate following installation, the services are considered related to real estate.
This ruling clarifies the VAT place of supply rules for technical services involving heavy machinery, specifically when such machinery becomes an integral part of a building or structure.
The tax team reviews your specific situation.
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