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V2527-22 ·9 December 2022 ·consulta-vinculante Medium impact
Tax

Renovation of property in Portugal is not subject to Spanish VAT; VAT paid in Portugal must be recovered via refund procedure

A construction professional enquired about the VAT applicability to a renovation project in a building located in Portugal and how to recover the VAT paid on materials purchased there. The DGT ruled that the transaction is not subject to Spanish VAT due to place of supply rules, and that the VAT paid in Portugal must be recovered through the procedure for the refund of VAT incurred in another Member State.

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2022-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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