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A consultant provides legal services to residents in Gibraltar and the UK on property and tax matters. The DGT states that VAT liability in Spain depends on whether the service is considered related to immovable property or follows general location rules.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios descritos.
Los servicios jurídicos relacionados con la transmisión de títulos de propiedad o derechos sobre inmuebles se consideran relacionados con bienes inmuebles y tributan en el lugar donde estos radiquen. Por el contrario, el asesoramiento sobre condiciones contractuales, litigios, impuestos o representación fiscal no vinculada a la transmisión no se consideran relacionados con bienes inmuebles. Si un servicio no relacionado es accesorio de uno principal relacionado con un inmueble, compartirá su tratamiento fiscal.
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