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V1170-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

The organization of events with ancillary services may constitute a single supply of services

A Spanish company organizes seminars for a German client, including accommodation, transport, and subsistence for a single price. The DGT determines that these elements form a single supply of event organization services and analyzes its VAT liability based on the client's location.

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Lifecycle

2021-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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