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An entity inquired whether its services for recovering amounts paid as down payments for property purchases in the Canary Islands were considered services related to real estate. The DGT ruled that these are not real estate services but rather advisory services, meaning the general rule of location applies.
This ruling clarifies that advisory services regarding the recovery of property deposits are treated as general services rather than real estate services, affecting how their VAT location is determined.
The tax team reviews your specific situation.
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