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V2192-23 26 July 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Interior design services for real estate located abroad are not subject to Spanish VAT

An interior design professional inquires whether their services for the preparation of floor plans for properties located in Switzerland are subject to VAT. The DGT responds that, as these are services directly related to real estate located outside of Spain, they are not considered to be performed within the territory of application of the tax.

The question raised

Question posed: Whether the services consulted are subject to Value Added Tax.

The DGT's ruling

Interior design or floor plan drafting services are considered services related to real estate. Pursuant to Article 70.One.1º of Law 37/1992, these services are understood to be provided in the place where the real estate is located. As the properties are located abroad, the provision is not performed within the territory of application of Spanish VAT and is not subject to the tax.

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