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V5180-16 30 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · edificación

Hydroelectric power stations may be considered buildings

A company asked whether welding and assembly work for a hydroelectric power station is subject to VAT in Spain. The DGT states that services directly related to a property are located where the property is situated.

The question raised

Cuestión planteada Localización de las operaciones descritas. Calificación de la central eléctrica como edificación.

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