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A query is made as to whether the rental of real estate in Germany is subject to Spanish VAT and whether there is an obligation to submit the recapitulative statement. The DGT responds that, as the real estate is located outside of Spain, the service is not considered to be performed in Spanish territory and there is no obligation to submit Form 349.
Question raised: Place of supply. Recapitulative statement.
Services related to real estate are considered to be performed in the territory of application of the tax when the real estate is located in said territory. As these are rentals of real estate located in Germany, the supply is not considered to be performed in Spain, regardless of the status of the recipient. Therefore, there is no obligation to submit the recapitulative statement of intra-Community operations if the activity is limited to this leasing.
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