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V2208-22 ·21 October 2022 ·consulta-vinculante Medium impact
Tax

The free transfer of electrical installations to the supplier is not subject to VAT if it is a legal duty

A company that constructs a golf course inquires whether the free transfer of electrical installations to the supply company is subject to VAT. The DGT responds that there is no tax liability if said transfer constitutes a legal duty derived from urban planning and electrical regulations.

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2022-10-21PublishedPublished 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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