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A Spanish construction company has requested a ruling on whether VAT must be applied to works and renovations carried out in Belgium for business or private clients, and whether its subcontractors must do so. The DGT has ruled that, as these are services related to real estate located abroad, they are not subject to VAT in Spanish territory.
Cuestión planteada Si se debe repercutir el Impuesto sobre el Valor Añadido a los trabajos realizados en Bélgica para clientes empresarios y para clientes particulares, así como, por parte de los profesionales subcontratados por la consultante.
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