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Location Rules: 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 50 rulings · 2014–2025

Current position

The location of services is determined by the general rules (Article 69) or special rules (Articles 70 and 72) of Law 37/1992. Services related to real estate are located where the property is situated. If the recipient is a taxable person established outside the territory to which the tax applies, professional services are not subject to Spanish IVA under the general rule.

The DGT's position remains stable in the application of the location rules of Law 37/1992. Rulings confirm the distinction between the general rule for professional services and the special rule for services linked to real estate. No doctrinal changes are observed, but rather the application of specific criteria to different types of services.

Turning points

  1. V1156-22

    Specifies that legal services linked to the enforcement of mortgage guarantees are considered services related to real estate.

Analysis based on 46 of 50 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V0642-22 24 Mar 2022

A sporting event for a non-EU client may be exempt from VAT

SG de Impuestos sobre el Consumo
servicio únicoreglas de localizaciónprestación de serviciosestablecimiento permanenteámbito espacial LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0368-22 24 Feb 2022

Legal services location depends on immovable property link

SG de Impuestos sobre el Consumo
servicios relacionados con bienes inmueblesreglas de localizaciónuso y explotación efectivatransmisión de propiedadempresario o profesional LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0367-22 24 Feb 2022

A sporting event for a non-EU client may be exempt from VAT

SG de Impuestos sobre el Consumo
servicio únicoreglas de localizaciónorganización de eventosempresario no establecidoprestación de servicios LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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