Doctrine by topic · DGT Observatory

Location of Services: 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 66 rulings · 2014–2024

Current position

The location of services is governed by the general rule according to the status of the recipient: if they are an entrepreneur or professional with a registered office or establishment in Spain, the service is located in Spanish territory. If the recipient does not have a registered office or establishment in Spain, the transaction is not subject to tax, unless the rule of effective use or exploitation applies according to Article 70.Two. In services linked to real estate, the location depends on the location of the property.

The DGT's position remains constant in the application of the general rules of location based on the status of the recipient. A recurring application of the rule of effective use or exploitation is observed for specific services such as advertising or legal services. The doctrine has been refined in particular cases such as services related to real estate or integrated services.

Turning points

  1. V0127-22

    Establishes that court agent services are located according to the location of the real estate subject to the legal modification.

Analysis based on 62 of 66 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V3310-23 27 Dec 2023

Construction services on property in Portugal are not subject to Spanish VAT

SG de Impuestos sobre el Consumo
localización de serviciosservicios relacionados con bienes inmueblesejecución de obrasujeto pasivoterritorio de aplicación LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
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
V1490-21 20 May 2021

Translation services location depends on recipient type and effective use

SG de Impuestos sobre el Consumo
localización de serviciosuso y explotación efectivaexención profesionalregistro de operadores intracomunitariosdeclaración recapitulativa LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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