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A consultancy firm asks whether its technical support services for the acquisition of medical equipment in a healthcare property within the EU are taxed in Spain. The DGT explains that the general rule of location based on the recipient will apply, or the special rule if the services are directly related to the real estate.
Question raised: Taxation of the aforementioned services for Value Added Tax purposes.
If the services are provided to a taxable person established in Spain, the general rule of location applies (Art. 69 Law 37/1992). However, if the services are directly related to real estate, such as the permanent installation of equipment that cannot be moved without modifying the building, the supply is deemed to be made in the place where the real estate is located (Art. 70 Law 37/1992). Determining whether such a direct link exists is a matter of fact.
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