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A hospitality and golf company has enquired whether the transfer of golf course usage rights to other courses in Portugal is subject to Spanish VAT. The DGT has determined that these services are considered related to real estate and are taxable in Spain if the course is situated on Spanish territory.
Cuestión planteada Localización del hecho imponible.
La cesión de derechos de uso de un campo de golf se considera un servicio relacionado con bienes inmuebles. Por tanto, estará sujeto al IVA cuando el campo se encuentre en el territorio de aplicación del impuesto. Si el prestador actúa como mediador en nombre y por cuenta ajena, la operación también tributará en España si el campo está en territorio español, ya que la mediación en la cesión de derechos de uso de bienes inmuebles es un servicio vinculado al inmueble.
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