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V1496-26 ·11 June 2026 ·consulta-vinculante Medium impact
Tax

Renovation works on real estate located in Sweden are not subject to Spanish VAT

Una empresa española consulta sobre la localización y facturación de una reforma de un local en Suecia y las entregas de bienes de sus proveedores. La DGT responde que, al ser servicios relacionados con un inmueble situado en Suecia, la operación no está sujeta al IVA español.

Lifecycle

2026-06-11PublishedPublished 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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