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A maintenance company inquired whether VAT should be applied to works carried out on electrical and telecommunications installations in hospitality premises located in Portugal and the Canary Islands. The DGT ruled that, as these are services related to real estate, the place of supply is determined by the location of the properties, meaning they fall outside the scope of Spanish VAT.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones efectuadas por la consultante a favor de su cliente.
Los servicios de mantenimiento y reparación de instalaciones se consideran relacionados con bienes inmuebles. Según la normativa, el lugar de prestación de estos servicios es el lugar donde radican los bienes inmuebles. Por tanto, al realizarse en Portugal y en las Islas Canarias, dichas operaciones no están sujetas al IVA. No se debe repercutir cuota alguna en las facturas, sin perjuicio de la posible aplicación del Impuesto General Indirecto Canario.
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