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V2171-25 ·13 November 2025 ·consulta-vinculante Low impact
Tax

IVA exemption applicable for installation and assembly services as accessories to goods delivery

An international organisation asks whether it can claim back VAT on goods for its diplomatic staff, including installation and assembly services. The DGT states that such services are accessory services to the main goods and thus fall under the same exemption regime.

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2025-11-13PublishedPublished 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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