Skip to content
Back to index
V1325-20 8 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Comprehensive real estate management services are subject to VAT if the property is located in Spain

A company advising foreign investors on purchasing property in Spain has queried whether its services are subject to VAT. The DGT has determined that, as these are comprehensive services related to real estate, they are deemed to be performed in Spain and must be taxed at the standard rate.

The question raised

Place of supply of the operations carried out by the applicant.

The DGT's ruling

Advisory, management, and administrative services for the acquisition of real estate are considered services related to real estate. As they are directly linked to the property, the place of supply is where the property is located. Therefore, if the property is in the territory to which the tax applies, the service is subject to VAT, even if the transfer of ownership does not take place.

Book your free first meeting