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V1447-18 ·30 May 2018 ·consulta-vinculante Medium impact
Tax

Organising business events constitutes a single supply of services if its elements are closely linked

A travel agency enquired whether services provided for an event could be considered a single supply. The DGT ruled that the organisation of trade fairs, congresses, or business events is a single service composed of linked elements, provided that services are not provided in an isolated and independent manner.

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2018-05-30PublishedPublished 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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