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V4787-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Stand assembly for foreign clients is not subject to VAT if it excludes design or effective use in Spain

A stand assembly company has requested a ruling on whether its services for a client in Turkey are subject to VAT. The DGT has determined that if elements are merely assembled without design, no VAT applies. If design is included, VAT would only apply if the service is effectively used for transactions subject to VAT in Spain.

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2016-11-10PublishedPublished 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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