According to the Regulation, the following shall be regarded as immovable property:
·     any specific part of the earth, on or below its surface, over which title and possession can be created;
·     any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;
·     any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts;
·     any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction.

The services supplied are deemed to be related to immovable property:
·     where they are derived from an immovable property and that property makes up a constituent element of the service and is central to, and essential for, the services supplied;
·     where they are provided to, or directed towards, an immovable property, having as their object the legal or physical alteration of that property.

The Regulation provides the detailed explanation, what kind of services are related to immovable property and what kind are not related.

Related to immovable property

Not related to the immovable property

1. The drawing up of plans for a building or parts of a building designated for a particular plot of land regardless of whether or not the building is erected.

1. The drawing up of plans for a building or parts of a building if not designated for a particular plot of land.

2. The leasing or letting of immovable property for other purposes than advertising, including the storage of goods for which a specific part of the property is assigned for the exclusive use of the customer.

2. The storage of goods in an immovable property if no specific part of the immovable property is assigned for the exclusive use of the customer.

3. The provision of accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, including the right to stay in a specific place resulting from the conversion of timeshare usage rights and the like.

3. Intermediation in the provision of hotel accommodation or accommodation in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, if the intermediary is acting in the name and on behalf of another person.

4. Property management other than portfolio management of investments in real estate consisting of the operation of commercial, industrial or residential real estate by or on behalf of the owner of the property.

4. Portfolio management of investments in real estate.

5. Legal services relating to the transfer of a title to immovable property, to the establishment or transfer of certain interests in immovable property or rights in rem over immovable property (whether or not treated as tangible property), such as notary work, or to the drawing up of a contract to sell or acquire immovable property, even if the underlying transaction resulting in the legal alteration of the property is not carried through.

5. Legal services other than those, which are directly related to immovable property, connected to contracts, including advice given on the terms of a contract to transfer immovable property, or to enforce such a contract, or to prove the existence of such a contract, where such services are not specific to a transfer of a title on an immovable property.

6. The installation or assembly of machines or equipment which, upon installation or assembly, qualify as immovable property

7.  The maintenance and repair, inspection and supervision of machines or equipment if those machines or equipment qualify as immovable property.

6. The installation or assembly, the maintenance and repair, the inspection or the supervision of machines or equipment which is not, or does not become, part of the immovable property.

8. The provision of on site supervision or security services.

7. The provision of advertising, even if it involves the use of immovable property.

9. The construction of a building on land, as well as construction and demolition work performed on a building or parts of a building.

8. The provision of a stand location at a fair or exhibition site together with other related services to enable the exhibitor to display items, such as the design of the stand, transport and storage of the items, the provision of machines, cable laying, insurance and advertising.

10. Intermediation in the sale, leasing or letting of immovable property and in the establishment or transfer of certain interests in immovable property or rights in rem over immovable property (whether or not treated as tangible property).

 

11. The construction of permanent structures on land, as well as construction and demolition work performed on permanent structures such as pipeline systems for gas, water, sewerage and the like.

 

12. Work on land, including agricultural services such as tillage, sowing, watering and fertilisation.

 

13. Surveying and assessment of the risk and integrity of immovable property.

 

14. The valuation of immovable property, including where such service is needed for insurance purposes, to determine the value of a property as collateral for a loan or to assess risk and damages in disputes.

 

15. The assignment or transfer of rights to use the whole or parts of an immovable property, including the licence to use part of a property, such as the granting of fishing and hunting rights or access to lounges in airports, or the use of an infrastructure for which tolls are charged, such as a bridge or tunnel.

 

16. The maintenance, renovation and repair of a building or parts of a building, including work such as cleaning, tiling, papering and parqueting.

 

17. The maintenance, renovation and repair of permanent structures such as pipeline systems for gas, water, sewerage and the like.

 


The Regulation could be found:
 http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R1042&from=EN