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A company based in the Canary Islands has requested clarification on whether its energy efficiency improvement services for homeowners' associations on the Spanish mainland are subject to VAT. The Directorate General for Taxes (DGT) has ruled that if these services include the installation or maintenance of electrical installations, they are classified as services related to real estate and are taxed according to the location of the property.
Question posed: Subjectivity to Value Added Tax of services provided to homeowners' associations established in mainland Spain and the Balearic Islands.
If energy efficiency services involve the installation or maintenance of electrical installations, they are considered services related to real estate and are subject to VAT in the place where such property is located. In this case, consultancy activities that are ancillary to the main service of maintenance or installation of electrical infrastructures shall share the same tax treatment. If the services were exclusively consultancy without a direct relationship to the modification or maintenance of installations, the taxation would depend on whether the recipient is a business or professional established in the territory of application of the tax.
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