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V1525-26 ·12 June 2026 ·consulta-vinculante Medium impact
Tax

Design, manufacturing and installation of furniture in Spain are subject to VAT

An interior design company asks whether its design, manufacturing and fitting services for a EU client are subject to VAT. The DGT determines that the operation constitutes a single delivery of goods and is subject to VAT because the installation takes place in Spain.

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2026-06-12PublishedPublished 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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