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V1477-19 ·19 June 2019 ·consulta-vinculante Medium impact
Tax

Property maintenance services are subject to VAT if the assets are located in Spain

A tourist rental company has requested a ruling regarding the VAT liability of web support services, photographic reporting, and repairs. The DGT has determined that property maintenance is subject to the tax due to its direct link to the asset, whereas the location of photographic reporting is determined by the recipient.

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2019-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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