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V0550-23 8 March 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Installation of industrial machinery may be subject to VAT as a service related to real estate

A Spanish company carried out machinery assembly for an Italian client at a factory in Murcia. The DGT has determined that the operation is subject to VAT, either as a supply of goods or a provision of services, and that the client may request a refund through the non-established persons procedure.

The question raised

Subjectivity of the described operation to Value Added Tax and the procedure for the refund of the input tax incurred by the recipient.

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