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V0901-22 ·28 April 2022 ·consulta-vinculante Medium impact
Tax

Inspection of photovoltaic installations is subject to VAT if the plant is located within the scope of the Tax

A professional has enquired whether the inspection of photovoltaic installations for a Hong Kong-based company is subject to VAT. The DGT has ruled that these technical services are considered related to real estate, and their taxability will depend on the location of the installation.

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2022-04-28PublishedPublished 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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