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V1313-16 ·31 March 2016 ·consulta-vinculante Medium impact
Tax

Location of storage and digital services depends on client headquarters or effective use in Spain

A taxpayer has requested clarification on how to locate services such as storage, goods reception, order preparation, and digital services (social media, web design, and SEO) for clients in Spain and abroad. The DGT has ruled that storage is not a real estate-related service if no exclusive area is reserved, and that digital services may be taxable in Spain if they are effectively used within the territory.

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Lifecycle

2016-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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