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V3940-16 ·20 September 2016 ·consulta-vinculante Medium impact
Tax

Application of the special regime for travel agencies to event and congress organisation

A travel agency has requested clarification regarding the application of the special tax regime to event organisation and the determination of the taxable base. The DGT clarifies that the organisation of congresses may be considered a single supply and explains how to manage the taxable base when costs are estimated.

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2016-09-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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