Doctrine by topic · DGT Observatory

Effective Use and Enjoyment: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Stable position Medium confidence 11 rulings · 2016–2019

Current position

The location of services through the effective use and enjoyment rule requires that the service be linked to VAT-taxable operations carried out by the recipient in Spanish territory. In mediation or advertising services, taxability depends on whether the recipient carries out activities in Spain or uses the service for their local operations. Services related to real estate are located where the property is situated, with exceptions such as photographic reports.

The DGT's position remains constant in the interpretation of the effective use and enjoyment rule, always requiring a link to the recipient's economic activity in Spain. Throughout the rulings, the distinction between mediation services, digital services, and services related to real estate has been maintained. No changes in criterion are observed, but rather the application of the rule to different types of services.

Analysis based on 10 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact