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V1448-22 20 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Search and space rental services outside Spain are not subject to VAT

A company provides commercial space search and rental services, along with design services, to a client in Norway. The DGT has ruled that real estate services are taxed where the property is located; as these are outside Spain, they are not subject to Spanish VAT.

The question raised

Whether the services provided by the applicant are subject to Value Added Tax.

The DGT's ruling

Intermediation in the leasing of real estate is a service related to real estate and is taxed in the place where these are located. If the design service is ancillary to the search for spaces, it follows the regime of the principal operation. If the design is an autonomous provision, the general rule of localization applies according to the recipient's headquarters. In this case, as the real estate and the client are Norwegian, the services are not subject to Spanish VAT.

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