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V0901-22 28 April 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Inspection of photovoltaic installations is subject to VAT if the plant is located within the scope of the Tax

A professional has enquired whether the inspection of photovoltaic installations for a Hong Kong-based company is subject to VAT. The DGT has ruled that these technical services are considered related to real estate, and their taxability will depend on the location of the installation.

The question raised

Subject to Value Added Tax of the aforementioned provision of services.

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