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V2387-16 ·1 June 2016 ·consulta-vinculante Medium impact
Tax

Air conditioning units subject to general VAT regime rather than equivalence surcharge

A climate control company has requested clarification on whether the sale of air conditioning units should be subject to the equivalence surcharge regime or the general VAT regime. The Directorate-General for Tax (DGT) has ruled that these units are excluded from the equivalence surcharge as they are classified as construction materials.

In 5 key points

How it affects those involved

This ruling clarifies the VAT treatment for retailers of air conditioning equipment, confirming they can apply the general VAT regime instead of the equivalence surcharge, provided the goods are classified as construction materials.

Lifecycle

2016-06-01PublishedPublished 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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