For the purposes of the Decree-Law and this Resolution, the real property shall include for example:

1. Any piece of land upon which rights, interests or services can be created;

2. Any building, structure or engineering work permanently attached to the land;

3. Any fixture or equipment established as a permanent part of the land or permanently attached to the building, structure or engineering work.

A supply of services shall be deemed as related to a real property if the supply of services is directly connected with the real property, or it is the grant of a right to use the real property.

A supply of services directly connected with the real property shall include the following:

1. Grant, transfer or assignment of any interest in or right over a real property;

2. Grant, transfer or assignment of a personal right to any interest in or right over a real property;

3. Grant, transfer or assignment of a license to occupy land or any other contractual right exercisable over or in relation to a real property, including the provision and lease of sleeping accommodation in a hotel or similar establishment;

4. A supply of services by real estate experts or agents;

5. A supply of services involving the preparation, coordination and performance of construction, destruction, maintenance, conversion and similar work.