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V1700-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Tour guide services may be exempt from VAT if the recipient is an entity not established in Spain

A tour guide inquires whether their services are subject to VAT when contracted by a foreign company or an individual. The DGT rules that it depends on the effective recipient of the service.

In 6 key points

Lifecycle

2024-07-10PublishedPublished 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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