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V0773-17 ·27 March 2017 ·consulta-vinculante Medium impact
Tax

VAT general rate applies to training event organisation by a non-established company

A company not established in Spain has requested a ruling regarding VAT on the organisation of educational courses and workshops. The DGT has determined that the organisation of these events constitutes a single service. If the company invoices the registration fees, the service is subject to the general rate of 21% when the event takes place in Spain.

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2017-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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