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V3199-16 ·8 July 2016 ·consulta-vinculante Medium impact
Tax

Sports event organisation services and circuit usage subject to 21% VAT

A German company organising motorcycle riding events on Spanish circuits has consulted on the taxation of its services and those contracted from circuit owners. The DGT has determined that both the use of the circuit and the sporting event are services subject to 21% VAT.

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Lifecycle

2016-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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