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V1064-17 ·4 May 2017 ·consulta-vinculante Medium impact
Tax

Congress organisation is generally treated as a single supply rather than a travel agency scheme

A travel agency enquired whether the organisation of congresses and events, including accommodation or transport, falls under the special regime for travel agencies. The DGT ruled that these services constitute a single supply of event organisation and are not subject to the travel agency regime.

In 6 key points

How it affects those involved

This ruling clarifies that bundled event services are treated as a single supply, preventing the application of the special travel agency VAT regime to comprehensive event management contracts.

Lifecycle

2017-05-04PublishedPublished 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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