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V3442-16 ·20 July 2016 ·consulta-vinculante Medium impact
FISCAL

Technical event services subject to VAT if provided materially in Spain to individuals

A company asks whether its sound, lighting and stage services at events are subject to VAT. The DGT responds that subjectivity depends on whether the client is an individual or a business and on the location of the service.

In 5 key points

Lifecycle

2016-07-20PublishedPublished 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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