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A consultancy firm has requested clarification on whether its advisory services provided to Luxembourgish fund managers for acquiring property in Spain constitute services related to real estate for VAT purposes. The DGT ruled that they do not, as investment consultancy does not aim for the transfer of property titles or rights over the real estate.
This ruling clarifies that purely advisory services regarding real estate investments do not fall under the specific VAT rules for real estate services, as they do not involve the direct transfer of property rights.
The tax team reviews your specific situation.
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