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V0010-16 ·5 January 2016 ·consulta-vinculante Medium impact
Tax

Congress organisation and sponsorship are subject to VAT based on event location or effective use

An events company has requested a ruling regarding the VAT liability of ticket sales and sponsorship contracts for an international congress. The DGT has determined that tickets are subject to VAT if the event takes place in Spain and has analysed the rules of location for sponsorship services.

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2016-01-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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