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V0988-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Technical consultancy services for the acquisition of medical devices may be taxed under the general rule or based on the location of the real estate

A consultancy firm asks whether its technical support services for the acquisition of medical equipment in a healthcare property within the EU are taxed in Spain. The DGT explains that the general rule of location based on the recipient will apply, or the special rule if the services are directly related to the real estate.

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2023-04-20PublishedPublished 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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