Doctrine by topic · DGT Observatory

Territorial Scope: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 63 rulings · 2014–2026

Current position

The location of services is governed by the general rule of the recipient's headquarters or domicile when they are a businessperson or professional. In complex or unique services, such as event planning, this same location rule applies according to the client's headquarters. If the service is directly related to real estate located outside the territory of application, it is not subject to Spanish IVA.

The DGT's position remains constant in the application of the location rules of Law 37/1992. The rulings confirm that taxability depends on the location of the recipient or the direct relationship with real estate outside the territory. No doctrinal changes are observed, but rather the repeated application of the general rule and specific exceptions.

Analysis based on 60 of 63 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V5261-26 24 Jul 2026

Intermediation services may be VAT-exempt for overseas exports

SG de Impuestos sobre el Consumo
intermediaciónexportación de bienesprestación de serviciosexenciónagente comercial LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0881-26 22 Apr 2026

Digital game sales via platform deemed electronic service

SG de Impuestos sobre el Consumo
servicios prestados por vía electrónicaderechos de autorsujeto pasivoámbito espacialprestación de servicios LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V2306-25 26 Nov 2025

Metallic prizes from professional horse societies are subject to VAT

SG de Impuestos sobre el Consumo
empresario o profesionalprestación de serviciostítulo onerosopremios en metálicoámbito espacial LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.1.a
Affects CompanyExpat · Non-residentIndividual
V2277-23 28 Jul 2023

Technical services on Peninsula property subject to VAT

SG de Impuestos sobre la Renta de las Personas Físicas
prestación de servicioslocalización de serviciosbienes inmueblesámbito espacialretención de irpf LIVA — Ley 37/1992 del IVA art. 3LIVA — Ley 37/1992 del IVA art. 4
Affects CompanyExpat · Non-residentIndividual

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