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V1151-17 ·16 May 2017 ·consulta-vinculante Medium impact
Tax

Air conditioning components and spare parts subject to standard VAT regime

A company involved in the sale and repair of climate control equipment has enquired whether the sale of its spare parts should be subject to the equivalence surcharge. The Directorate-General for Taxes (DGT) has ruled that, as air conditioning units are classified as construction materials, their components are also excluded from this regime.

In 5 key points

How it affects those involved

This ruling clarifies the VAT treatment for retailers of air conditioning parts, confirming they can apply the standard VAT regime instead of the equivalence surcharge if the products are classified as construction materials.

Lifecycle

2017-05-16PublishedPublished 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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