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V0335-16 27 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derechos de uso

Golf course usage rights subject to VAT in Spain if the course is located in Spanish territory

A golf course owner has requested a ruling regarding the location of 'green fee' services and the mediation of these rights. The DGT has determined that these services are related to real estate and are deemed to be provided in Spain if the course is situated within the country.

The question raised

Place of supply.

The DGT's ruling

The rights to use or utilize a golf course are services related to real estate. Therefore, they are subject to VAT when the course is located within the territory to which the tax applies. This rule applies both to the direct sale of rights and to mediation carried out on behalf of others, regardless of whether the recipient is a business or a final consumer.

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