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V0023-19 ·3 January 2019 ·consulta-vinculante Medium impact
Tax

Event organisation with catering and accommodation services may be subject to VAT if exemptions are not met

A foundation sought clarification on whether the organisation of its annual event (including catering and accommodation) and the collection of fees were subject to VAT. The DGT ruled that event organisation constitutes a single supply and that the exemption for membership fees does not apply if a price is charged independently of the statutory membership fee.

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Lifecycle

2019-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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