Skip to content
V2311-16 ·25 May 2016 ·consulta-vinculante Medium impact
Tax

Organising sporting events may be classified as a single supply of services

A motor racing event organiser has requested clarification on whether its services constitute a single supply and how they are localised. The DGT has determined that event organisation can be a single service composed of interrelated elements and has established the rules for localisation based on the recipient.

In 6 key points

Lifecycle

2016-05-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact