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V0023-20 ·9 January 2020 ·consulta-vinculante Medium impact
Tax

Parking mediation services classified as real estate related services and taxed based on location

A parking reservation platform has requested clarification regarding the place of supply and invoicing requirements for its activities in Spain and Portugal. The DGT has determined that, as the service involves the granting of use of a physical space, mediation constitutes a service related to real estate and is taxed according to the location of the parking spaces.

In 6 key points

How it affects those involved

This ruling clarifies the VAT place of supply rules for digital platforms mediating parking spaces, confirming that the physical location of the property dictates the tax jurisdiction.

Lifecycle

2020-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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