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V2227-17 ·5 September 2017 ·consulta-vinculante Medium impact
Tax

Architecture services for overseas property are not subject to Spanish VAT

An architect inquired whether services provided for a construction project in Peru are subject to VAT, given they were subcontracted by a Spanish company. The DGT ruled that the transaction is not subject to the tax because the property is located outside the territorial scope of Spanish VAT.

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2017-09-05PublishedPublished 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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