Skip to content
Back to index
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

Question posed: Treatment for Value Added Tax purposes.

The DGT's ruling

Topographic services, such as data collection, measurements, plans, or construction management, are not considered works executions. Therefore, the reverse charge mechanism under Article 84.One.2º letter f) of Law 37/1992 does not apply. The company must charge VAT at the general tax rate of 21 percent.

Apply this to a real case

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

Email
Contact