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A Spanish company was contracted by an Austrian entity to clean and maintain refrigeration equipment in a supermarket in Valencia. The DGT determines that these services are sufficiently related to the real estate and must be taxed in Spain.
Question raised: The applicant asks whether the operations described in the consultation request should or should not be located in the territory where the tax applies and, therefore, be subject to it.
Maintenance services for refrigeration installations are considered sufficiently related to real estate. Therefore, the place of supply is located within the territory where the tax applies, according to the special rule for services related to real estate. The providing entity must charge the VAT rate on its invoices.
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