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V3289-23 ·26 December 2023 ·consulta-vinculante Medium impact
Tax

Tickets sold by an intermediary acting on their own behalf are not withholdings and are subject to VAT if the event takes place in Spain

A company acting as an intermediary in the sale of tickets inquired whether the amount of these tickets could be considered a withholding. The DGT responds that, by acting on its own behalf, the company performs a resale and must include the amount in its tax base.

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2023-12-26PublishedPublished 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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