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V2271-19 ·21 August 2019 ·consulta-vinculante Medium impact
Tax

Maintenance services for properties located in Portugal or the Canary Islands are not subject to VAT

A maintenance company inquired whether VAT should be applied to works carried out on electrical and telecommunications installations in hospitality premises located in Portugal and the Canary Islands. The DGT ruled that, as these are services related to real estate, the place of supply is determined by the location of the properties, meaning they fall outside the scope of Spanish VAT.

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2019-08-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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