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V2135-16 ·18 May 2016 ·consulta-vinculante Medium impact
Tax

Congress organisation services and event access are subject to 21% VAT

A public entity has requested a ruling regarding the taxation of organising a congress on behalf of a third party. The DGT has determined that the organisation constitutes a single service subject to VAT and that access fees are also taxable, while also analysing the distribution of profits and losses.

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2016-05-18PublishedPublished 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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