Skip to content
V5178-16 ·30 November 2016 ·consulta-vinculante Medium impact
Tax

Golf course usage rights are subject to VAT when the course is located within the scope of the tax

A hospitality and golf company has enquired whether the transfer of golf course usage rights to other courses in Portugal is subject to Spanish VAT. The DGT has determined that these services are considered related to real estate and are taxable in Spain if the course is situated on Spanish territory.

In 6 key points

Lifecycle

2016-11-30PublishedPublished 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