Skip to content
V2417-22 ·22 November 2022 ·consulta-vinculante Medium impact
Tax

VAT treatment for repairs depends on whether they are classified as a supply of goods or a provision of services

A Spanish company has requested clarification on how to tax repair services and the delivery of replacement parts under warranty for a non-EU client. The DGT explains that VAT liability will depend on the nature of the transaction and whether the machinery is fixed to the ground.

In 6 key points

Lifecycle

2022-11-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact