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V3094-15 ·14 October 2015 ·consulta-vinculante Medium impact
Tax

Refrigeration equipment maintenance services are considered related to real estate and are subject to VAT in Spain

A Spanish company was contracted by an Austrian entity to clean and maintain refrigeration equipment in a supermarket in Valencia. The DGT determines that these services are sufficiently related to the real estate and must be taxed in Spain.

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2015-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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