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V2324-21 ·16 August 2021 ·consulta-vinculante Medium impact
Tax

VAT applicability to maintenance services depends on whether they are deemed related to real estate

A Spanish company has requested clarification on whether maintenance services for a workshop in Peru are subject to Spanish VAT. The DGT has indicated that if the services are considered related to real estate located in Peru, they will not be subject to the tax.

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2021-08-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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