- Organization of congresses and events is considered a single service provision
- It is located according to general rules for service location
- If the service is not event organization or is for private purposes, the travel agency regime applies
- Costs for goods and services used in travel for the direct benefit of the traveler are not deductible
- This aligns with previous DGT responses to binding consultations
- Reiterates criteria from RG 00-3167-2016 resolution dated 18-09-2019
- References Law 37/1992 on Value Added Tax IVA
Source: serviciostelematicosext.hacienda.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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