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A Spanish company sought clarification regarding the location and taxation of event organisation services provided to a Belgian company. The DGT clarifies that event organisation constitutes a single service and that the application of the special travel agency regime depends on whether transport or accommodation services are ancillary to the event.
This ruling clarifies the tax treatment for event planners, distinguishing between general taxation and the special travel agency regime based on the nature of ancillary services provided.
The tax team reviews your specific situation.
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