- The TEAC ruled that temporary audiovisual services installed in a hotel for an event are not “services related to immovable property” for VAT purposes.
- Therefore, the special VAT place-of-supply rules for real-estate services do not apply, and Spanish VAT was incorrectly charged.
- The case involved a UK company seeking a refund of Spanish input VAT on event-related technical and audiovisual services.
- The TEAC confirmed these were separate services, not part of a single event-organization service, and that equipment not permanently incorporated into the building does not create an immovable-property link.
- The wrongly charged VAT is not refundable under Article 119 bis, though recovery may still be sought through the undue-payment procedure under Article 221 of the Spanish General Tax Law.
Source: allyon-etl.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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