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V5180-16 ·30 November 2016 ·consulta-vinculante Medium impact
FISCAL

Hydroelectric power stations may be considered buildings

A company asked whether welding and assembly work for a hydroelectric power station is subject to VAT in Spain. The DGT states that services directly related to a property are located where the property is situated.

In 6 key points

Lifecycle

2016-11-30PublishedPublished 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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