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A company owning a property has enquired whether leasing its premises to a European operator for holiday use is subject to VAT in Spain. The DGT has ruled that, as the service is directly related to real estate located in Spanish territory, the transaction is taxable in Spain.
Question posed: Applicability of the localization rule of Article 70.One.1 of the Tax Law when the service is provided in relation to the leasing of real estate situated in the territory of localization of the Tax. Taxability of said leasing.
Services related to real estate located within the territory to which the Tax applies are understood to be provided in said territory pursuant to Article 70.One.1 of Law 37/1992. The leasing or transfer of use of real estate is considered a service with a sufficiently direct relationship to the property. Therefore, these types of services are subject to the tax in the place where the property is located, regardless of the status of the recipient.
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