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V2281-18 ·1 August 2018 ·consulta-vinculante Medium impact
Tax

Maintenance services for a wind farm in Uruguay are not subject to Spanish VAT

A professional based in Uruguay has enquired whether repair and maintenance services for a wind farm located in Uruguay, provided to a Spanish company, are subject to VAT. The DGT has ruled that, as these services relate to immovable property, they are not considered to have been performed within the territorial scope of the tax.

In 6 key points

How it affects those involved

This ruling clarifies that services directly linked to the maintenance of immovable property located outside of Spain fall outside the scope of Spanish VAT, regardless of the recipient's location.

Lifecycle

2018-08-01PublishedPublished 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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