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A temporary employment agency inquires whether the provision of personnel for civil works must be located according to the special rules for services related to real estate. The DGT responds that the mere making available of workers does not have a direct relationship with the real estate.
Question raised: The application of the special rule for the place of supply contained in Article 70 of Law 37/1992 is questioned.
The provision of workers with a specific qualification is not a service directly related to real estate. The real estate does not constitute a basic and essential element of the service, nor is the real estate the object of the service, as the obligation is fulfilled upon the making available of the personnel. Therefore, the special rule for the place of supply under Article 70.One.1º of the VAT Law does not apply.
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