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V0623-23 ·16 March 2023 ·consulta-vinculante Medium impact
Tax

Organising sports camps for foreign companies may be exempt from VAT under place of supply rules

A company organising sports camps including accommodation and catering for clients based outside the EU has requested a tax ruling. The DGT has determined that, if the service constitutes a single event organisation service, it is not subject to Spanish VAT provided the client has no registered office or establishment in Spain.

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2023-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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