Doctrine by topic · DGT Observatory

General Rule of Location: 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

Settled doctrine High confidence 8 rulings · 2015–2024

Current position

The location of services is governed by the general rule of Article 69 of Law 37/1992, applying where the recipient's headquarters, permanent establishment, or domicile is located. The special rule of Article 70 applies only when the service is directly related to real estate, such as the installation of equipment that cannot be moved without modifying the building. Services that do not seek a physical or legal modification of the asset or that are removable are not considered services linked to real estate.

The DGT's position remains constant throughout the analyzed period. The administration systematically applies the general rule of location for services that do not have a direct and permanent physical or legal link to real estate. No changes in criterion are observed, but rather a uniform application of the distinction between Article 69 and Article 70 of the IVA (Value Added Tax) Law.

Analysis based on 8 of 8 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

8
V3944-16 20 Sept 2016

Real estate photography services provided to a US company are not subject to VAT

SG de Impuestos sobre el Consumo
localización de las prestacionesservicios vinculados a bienes inmueblesregla general de localizaciónno sujeciónprestación de servicios LIVA — Ley 37/1992 del IVA art. 69.Uno.1.ºLIVA — Ley 37/1992 del IVA art. 70.Uno.1.º
Affects CompanyExpat · Non-residentIndividual
V1559-15 25 May 2015

Determination of the location of machinery guarding and custody services

SG de Impuestos sobre el Consumo
localización de prestacionesservicios relacionados con bienes inmueblesguarda y custodiaregla general de localizacióninversión del sujeto pasivo LIVA — Ley 37/1992 del IVA art. 69LIVA — Ley 37/1992 del IVA art. 70
Affects CompanyExpat · Non-residentIndividual

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