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VAT Rules for Congress and Event Organization: Service Provision, Location, and Travel Agency Regime

  • 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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