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A querying entity asks whether machinery storage services provided to a non-established client should be taxed according to real estate location rules or the general rule. The DGT determines that if no specific part of the property is reserved and the property has no specific specialities, the general rule of location applies.
Question raised: It is questioned whether the reverse charge mechanism is applicable or if the service should be considered as related to an immovable property and, consequently, whether an invoice should be issued charging the tax.
The machinery guarding and custody service is not considered sufficiently related to a real estate property if no specific part thereof is intended for the exclusive use of the client and the property does not have a specific specialty. Therefore, the general rule of location set forth in Article 69 of the VAT Law applies, resulting in the service being located outside the territory subject to the tax.
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