Skip to content
V0045-19 ·4 January 2019 ·consulta-vinculante Medium impact
Tax

Organisation of cycle tourism routes for non-established clients in Spain is not subject to VAT

A company organising cycle tourism routes (including bike rentals and transfers) has enquired whether its services are subject to VAT when the client is a foreign company. The DGT has determined that, as it is a one-off provision of services and the client is not established in Spain, the transaction is not subject to the tax.

In 6 key points

Lifecycle

2019-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact