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V3812-16 ·9 September 2016 ·consulta-vinculante Medium impact
Tax

Location of equipment sales and energy supply depends on consumption site or installation

An energy company has requested clarification regarding the VAT location for the sale or leasing of machinery and the supply of electricity to customers in Portugal. The DGT has ruled that taxation depends on whether the goods require installation, whether the transaction constitutes a supply of goods or a provision of services, and the status of the recipient.

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2016-09-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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