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V1496-26 11 June 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · localización de servicios

Renovation works on real estate located in Sweden are not subject to Spanish VAT

A Spanish company carries out renovations on a premises in Sweden and seeks clarification regarding VAT location and invoicing rules. The DGT determines that, as the services relate to real estate located in Sweden, the transaction is not subject to Spanish VAT.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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