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A theatrical production company enquired whether the comprehensive organisation of a congress in Germany for a US client is subject to VAT. The DGT ruled that event organisation constitutes a single supply and, as the client is a non-resident taxable person, the transaction is not subject to VAT.
This ruling clarifies the VAT treatment for cross-border event management services, confirming that when the service is provided to a non-resident business and takes place abroad, it falls outside the scope of Spanish VAT.
The tax team reviews your specific situation.
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