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V3127-17 ·4 December 2017 ·consulta-vinculante Medium impact
Tax

VAT should not be charged on hunting trips organised on estates located outside Spain

An entity organising hunting trips abroad (including accommodation and catering) for clients in Spain has requested clarification on VAT application. The DGT has determined that, as these are recreational services physically provided outside Spain, the transaction is not subject to VAT.

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Lifecycle

2017-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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