Skip to content
V0642-22 ·24 March 2022 ·consulta-vinculante Medium impact
Tax

A sporting event for a non-EU client may be exempt from VAT

A Mexican company without a permanent establishment in Spain hires an international sporting event organisation. The DGT rules that such events constitute a unique service and that, due to the client's lack of establishment in Spain, the transaction is not subject to VAT.

In 6 key points

Lifecycle

2022-03-24PublishedPublished 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