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V0285-21 18 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Audiovisual equipment installation services in a museum outside Spain are not subject to VAT

An audiovisual installation company has requested a ruling on whether the installation and configuration of equipment in a Dubai museum is subject to VAT. The DGT has determined that, as these services relate to real estate located outside Spain, they are not considered to have been performed within the territory subject to the tax.

The question raised

Liability of the aforementioned provision of services to Value Added Tax.

The DGT's ruling

Installation, configuration, and supervision services for audiovisual equipment that becomes integrated into a building are considered services related to real estate. As the real estate is located in a place outside the territory of application of the tax, the provision is not subject to VAT according to Article 70.One.1º of Law 37/1992.

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