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V1412-19 ·12 June 2019 ·consulta-vinculante Medium impact
Tax

Accommodation and catering services in hunting trips subject to 21% VAT if ancillary to hunting activities

A company organising hunting trips including accommodation and catering has requested clarification on the applicable VAT rate. The DGT has determined that if these services are ancillary to the organisation of the hunt, they are subject to 21% VAT; however, if provided independently and not linked to the hunting activity, they are subject to 10% VAT.

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2019-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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