Skip to content
V3334-14 ·15 December 2014 ·consulta-vinculante Medium impact
Tax

Application of the special regime for travel agencies and single supply in event organisation

A query was raised regarding the VAT treatment of event organisation services (MICE) and whether they qualify for the special regime for travel agencies. The DGT determines that the organisation of congresses usually constitutes a single supply, and that the special regime for travel agencies applies when travel services (transport/accommodation) are sold alongside event access.

In 6 key points

Lifecycle

2014-12-15PublishedPublished 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