Article 21 – Place of Supply of Services Related to Real Estate
1. For the purposes of the Decree-Law and this Decision, “real estate” includes as an example:
- Any area of land over which rights or interests or services can be created.
- Any building, structure, or engineering work permanently attached to the land.
- Any fixture or equipment which makes up a permanent part of the land or is permanently attached to the building, structure, or engineering work.
2. A supply of Services is deemed to relate to real estate where the supply of Services is directly connected with the real estate, or where it is the grant of a right to use the real estate.
3. A supply of Services directly connected with real estate includes:
- The grant, assignment, or surrender of any interest in or right over real estate.
- The grant, assignment, or surrender of a personal right to be granted any interest in or right over real estate.
- The grant, assignment, or surrender of a license to occupy land or any other contractual right exercisable over or in relation to real estate, including the provision, lease, and rental of sleeping accommodation in a hotel or similar establishment.
- A supply of Services by real estate experts or estate agents.
- A supply of Services involving the preparation, coordination, and performance of construction, destruction, maintenance, conversion, and similar work.