Skip to content
V1478-16 ·7 April 2016 ·consulta-vinculante Medium impact
FISCAL

Cleaning services at construction sites do not constitute works execution and do not allow input VAT recovery

A property cleaning company in construction projects asked whether its services allowed input VAT recovery. The DGT has responded that these services do not constitute works execution and therefore VAT must be charged on invoices.

In 5 key points

Lifecycle

2016-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact