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V0913-16 10 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Topographic services not considered execution of works for passive party investment

An engineering topography company asked whether on-site assistance should be invoiced through passive party investment. The DGT responds that topographic work does not constitute execution of works and must be taxed at the general rate of 21%.

The question raised

Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido.

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