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V0174-15 ·20 January 2015 ·consulta-vinculante Medium impact
Tax

The organization of corporate events with integrated services constitutes a single supply and not the travel agency scheme

A company organizing events for German clients inquires whether its services (accommodation, transfers, catering) are subject to the special scheme for travel agencies. The DGT determines that, if they form part of a single event organization service, they are considered a single supply and not a trip.

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2015-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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