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V3093-18 ·29 November 2018 ·consulta-vinculante Medium impact
Tax

Elevator maintenance taxed at 21% and cannot be considered ancillary to the installation

A company inquired whether elevator maintenance included in the installation price could be taxed at 10% as part of the main works. The DGT ruled that the installation constitutes a construction work, whereas maintenance is a continuous provision of services that must be taxed at the standard rate.

In 6 key points

How it affects those involved

This ruling clarifies that maintenance services cannot be bundled with installation costs to benefit from reduced VAT rates, ensuring a clear distinction between construction works and ongoing service contracts.

Lifecycle

2018-11-29PublishedPublished 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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