Skip to content
Back to index
V1151-17 16 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Air conditioning components and spare parts subject to standard VAT regime

A company involved in the sale and repair of climate control equipment has enquired whether the sale of its spare parts should be subject to the equivalence surcharge. The Directorate-General for Taxes (DGT) has ruled that, as air conditioning units are classified as construction materials, their components are also excluded from this regime.

The question raised

Application of the special regime of the surcharge on equivalence to the marketing of components and spare parts of said air conditioning units or, where applicable, the application of the general regime of Value Added Tax.

The DGT's ruling

Air conditioning units are considered construction materials and are excluded from the special regime of the surcharge on equivalence. This exclusion also extends to the supply of their components, spare parts, and replacements, which shall be taxed under the general regime of Value Added Tax.

Book your free first meeting