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V5269-16 13 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Spanish VAT does not apply to consultancy and advisory services for construction works located in Costa Rica

A temporary joint venture sought clarification on whether advisory and support services for the construction of a hangar at a Costa Rican airport were subject to Spanish VAT. The Directorate-General for Taxes (DGT) ruled that, as the services relate to real estate located outside of Spain, they are not considered to have been performed within the territorial scope of the tax.

The question raised

Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido.

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