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V0795-21 6 April 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Management and technical planning services for wind or solar farms are subject to VAT in Spain if related to real estate in national territory

A Spanish company provides services to its German parent company for the development of wind and solar farms, including site selection, technical planning, and project management. The DGT has ruled that these services are deemed to be performed in Spanish territory as they are related to specific real estate assets.

The question raised

Question posed: Whether such supplies of services would be understood to be carried out in the territory of application of the Tax.

The DGT's ruling

Services related to real estate are understood to be provided in the territory where such property is located. In this case, the wind or photovoltaic park constitutes the central and essential element of the operation. As the services derive from specific real estate located in Spain, the supplies are subject to VAT in said territory.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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