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V1940-24 ·9 September 2024 ·consulta-vinculante Medium impact
Tax

Comprehensive sports programmes may be exempt from VAT if the recipient is a non-resident entrepreneur without a base in Spain

An entity organising academic-sports programmes (including accommodation, subsistence, and visas) has requested a ruling on its tax treatment. The DGT has determined that, as a single event organisation service, it is not subject to VAT if the client is an entrepreneur without a registered office or establishment in Spain.

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Lifecycle

2024-09-09PublishedPublished 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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