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V2057-16 ·12 May 2016 ·consulta-vinculante Medium impact
Tax

Hunting organisation services are not subject to Spanish tax if the client is a non-resident entrepreneur acting as such

A Spanish company organising hunting trips including accommodation and catering for a Dutch company has requested clarification on whether Spanish VAT applies. The DGT has ruled that if the Dutch company acts as an entrepreneur and the services are not deemed to take place in Spain under territoriality rules, the transaction is not subject to Spanish VAT.

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Lifecycle

2016-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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