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A company asked whether the rental of construction machinery constitutes a service linked to immovable property. The DGT replied that it does not, unless the service provider assumes responsibility for carrying out the works.
Question raised: Place of supply of the described leasing services for Value Added Tax purposes. Possible effects on said place of supply if the construction work is carried out in a port or airport.
The leasing of machinery is not a service related to real estate pursuant to Article 70.One.1 of the VAT Act, as it does not maintain a sufficiently direct relationship. For it to be considered linked to real estate, the provider must assume responsibility for the execution of the works, which is presumed if sufficient personnel are also provided. Therefore, the general rule of Article 69 applies to determine the place of supply.
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