- 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.
Latest Posts in "Spain"
- Spain’s E-Invoicing: What Businesses Need to Know About VeriFactu and the New Mandate
- Spanish Tribunal Rules VAT Included in Sales Where VAT Cannot Be Recharged to Clients
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- Spain Mandates H1 System for Import Declarations, Replacing SAD from October 14, 2025
- Briefing document & Podcast: Spain’s VeriFactu Verified Billing System
