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V1314-16 ·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 queried how to locate their storage, goods reception, order preparation, and digital services (social media, web design, and SEO) for clients in Spain and abroad. The DGT ruled that storage is not a real estate service if no exclusive part of the property is reserved, and that digital services are located based on the client's headquarters or their effective use in Spain.

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

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