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A coworking company has requested clarification on where its services should be taxed for VAT purposes when the client is a business not established in Spain. The Directorate-General for Taxes (DGT) ruled that, as it is a mixed contract where the leasing of space is the principal supply, these are considered services related to real estate.
Question posed: Place of supply of said services for Value Added Tax purposes when the recipient is a taxable person not established in the territory to which the Tax applies.
Coworking services are classified as services related to real estate pursuant to Article 70.One.1º of Law 37/1992. Although they include ancillary services such as secretarial or reprographic services, the leasing of the property constitutes the principal supply. Therefore, the place of supply is where the property used for the supply is located.
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