Skip to content
Back to index
V1313-16 31 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · regla de localización

Location of storage and digital services depends on client headquarters or effective use in Spain

A taxpayer has requested clarification on how to locate services such as storage, goods reception, order preparation, and digital services (social media, web design, and SEO) for clients in Spain and abroad. The DGT has ruled that storage is not a real estate-related service if no exclusive area is reserved, and that digital services may be taxable in Spain if they are effectively used within the territory.

The question raised

VAT treatment of the aforementioned operations.

The DGT's ruling

Storage services are not considered related to real estate if a specific part of the property is not reserved for the exclusive use of the client, applying the general rule of localization. Order receipt and preparation services are localized according to the recipient's headquarters. Digital services may be taxed in Spain through the effective use rule if the recipient uses them in the performance of transactions subject to VAT in Spanish territory.

Book your free first meeting