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V2180-24 ·11 October 2024 ·consulta-vinculante Medium impact
Tax

Cold storage without exclusive use of space is not considered a service linked to real estate

A company provided cold storage services to EU clients without assigning them exclusive space. The DGT has determined that, as there is no exclusive use of a specific part of the property, it does not constitute a service related to real estate and is therefore subject to the general rule of location.

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2024-10-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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