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V0453-15 5 February 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia técnica

Technical assistance for foreign construction not subject to Spanish VAT

A company asked whether technical assistance for a civil and electrical project in Chile was subject to Spanish VAT. The DGT states that since the services relate to an immovable property located outside Spain, VAT does not apply.

The question raised

Place of performance of the taxable event.

The DGT's ruling

Technical assistance services for the construction of real estate located outside the territory of application of the tax are not subject to VAT pursuant to Article 70.One.1º of Law 37/1992. For the special rule regarding services related to real estate to apply, the relationship between the service and the real estate must be sufficiently direct. In this case, the real estate is the central and indispensable element of the technical operation.

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