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A company inquired about the classification of audiovisual installation and configuration services in a museum in Oman. The DGT determined that since the equipment is permanently installed in the building, the service is related to real property.
Cuestión planteada Localización de los servicios subcontratados por la consultante.
Los servicios de instalación de elementos audiovisuales que quedan permanentemente incorporados a un edificio se consideran servicios relacionados con un bien inmueble. Al estar vinculados a un inmueble situado fuera de España, la prestación se localiza fuera del territorio de aplicación del impuesto. Por tanto, estos servicios no están sujetos al IVA español.
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