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V2949-14 ·3 November 2014 ·consulta-vinculante Medium impact
Tax

Plumbing and boiler repair services are taxed where the property is located

A plumbing and electrical professional has requested clarification on where services subcontracted by a German company for works on properties in Spain should be located for tax purposes. The DGT has determined that, as these services are directly related to real estate, the place of supply is where the properties are situated.

In 5 key points

How it affects those involved

This ruling clarifies the place of supply for services directly linked to real estate, ensuring tax compliance for cross-border subcontracting in the construction and maintenance sectors.

Lifecycle

2014-11-03PublishedPublished 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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