Skip to content
V1156-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Legal services for judicial mortgage foreclosures are located where the property is situated

A lawyer is inquiring whether her mortgage foreclosure services for a client in Portugal are taxable in Spain. The DGT rules that if the services are judicial in nature, they are deemed to be related to the property and are therefore taxable in Spain based on its location.

In 6 key points

How it affects those involved

This ruling clarifies the territorial scope for legal services related to judicial foreclosure, confirming that the location of the real estate determines the place of taxation.

Lifecycle

2022-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact