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V2180-24 11 October 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · almacenamiento

Cold storage without exclusive use of space is not considered a service linked to real estate

A company provided cold storage services to EU clients without assigning them exclusive space. The DGT has determined that, as there is no exclusive use of a specific part of the property, it does not constitute a service related to real estate and is therefore subject to the general rule of location.

The question raised

Liability for Value Added Tax on the described services.

The DGT's ruling

The cold storage service is only considered linked to real estate if it involves the transfer of use of a specific and exclusive physical space. If such exclusive use does not exist, the service is not a service related to real estate. In that case, the location is determined by the general rule of Article 69.One of Law 37/1992, applying the tax only if the client has its headquarters, permanent establishment, or domicile in Spain.

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