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V2784-20 ·11 September 2020 ·consulta-vinculante Medium impact
Tax

Organised hunting trips provided by an entity in Spain are subject to VAT

A Spanish company provides hunting services (accommodation, transport, guides) to a Danish entity that organises trips. The DGT has ruled that these services constitute a trip under the special regime for travel agencies and must be taxed in Spain.

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Lifecycle

2020-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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