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V3310-23 ·27 December 2023 ·consulta-vinculante Medium impact
Tax

Construction services on property in Portugal are not subject to Spanish VAT

A Spanish company subcontracts construction work on a property located in Portugal. The DGT has ruled that, as these services are directly related to real estate, the place of supply is where the property is situated.

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2023-12-27PublishedPublished 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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