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V2257-15 ·17 July 2015 ·consulta-vinculante Medium impact
Tax

VAT does not apply if the assembly services of structures remain permanently attached to a property outside of Spain

A company inquired whether the installation of conveyor belts and metal structures in properties outside of Spain was subject to VAT. The DGT determines that, as they remain permanently attached to the property, they are considered services related to real estate and are governed by its location.

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2015-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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