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V0772-17 ·27 March 2017 ·consulta-vinculante Medium impact
Tax

Vehicle storage services without assigned spaces are not considered related to real estate

A long-term vehicle storage company has requested clarification on whether its services are related to real estate to determine the place of supply for VAT purposes. The DGT has ruled that, as no specific space is assigned to the client, the service is not linked to real estate and is therefore subject to general rules.

In 6 key points

How it affects those involved

This ruling clarifies that unassigned vehicle storage services do not fall under the special VAT rules for real estate, meaning the place of supply is determined by general VAT principles rather than the location of a specific property.

Lifecycle

2017-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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