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VAT - Place of supply of services relating to immovable property

06/12/2017
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Ruling no. 30191, of 8 June was disclosed on the Portuguese Tax Authorities’ website, clarifying that articles 13b, 31a and 31b of Council Implementing Regulation (EU) No 1042/2013, of 7 October which define the concept of immovable property and specify the services that must be qualified as being related to immovable property, are mandatory in the Portuguese legal system since January 1st 2017, although they have already been optionally applied by taxable persons before that date.

It should be noted that said Regulation clarifies that the supply of security services and legal services concerning the transfer of real property rights are considered to be related to immovable property.
 

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