Skip to content
V2887-23 ·26 October 2023 ·consulta-vinculante Medium impact
Tax

Crane services are subject to VAT under the reverse charge mechanism and accommodation is not subject to VAT

A company asks whether the application of the Canary Islands General Indirect Tax to crane and accommodation services is correct. The DGT determines that crane services are subject to VAT via the reverse charge mechanism and that accommodation is not subject to VAT as it is located in real estate in the Canary Islands.

In 6 key points

Lifecycle

2023-10-26PublishedPublished 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