Skip to content
Back to index
V0810-21 6 April 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · bienes inmuebles

Installation of ground-anchored machinery may be considered a property-related service and subject to VAT

A machinery repairer asked whether installing machines anchored to the ground for an Italian client in Spain was subject to VAT. The DGT determines that, as the machines are anchored, they are considered property-related services and are subject to Spanish VAT.

The question raised

Place of supply, for Value Added Tax purposes, of the installation of machinery in factories located in Spanish territory, as well as the execution of repairs during its warranty period. In the event that it is located outside the territory of application of the Tax, the procedure to request the refund of unduly paid amounts from the Administration.

Book your free first meeting