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V0891-17 ·10 April 2017 ·consulta-vinculante Medium impact
Tax

Construction management services for overseas property are not subject to Spanish VAT

A company sought clarification on whether construction management services for a property in Angola should be taxed in Spain. The DGT has ruled that, as these services are directly related to real estate located outside national territory, they are not subject to Spanish VAT.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for professional services linked to international real estate, confirming that the location of the property determines the VAT applicability in such cases.

Lifecycle

2017-04-10PublishedPublished 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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