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A company organising hunting trips in Spain, while also acting as an intermediary for hunting trips abroad, has requested a ruling on VAT liability. The DGT has determined that the organisation of a hunt, including accommodation and catering services, constitutes a single supply subject to tax if provided in Spain.
This ruling clarifies that composite hunting packages are treated as a single supply for VAT purposes, ensuring that the entire service is taxed in Spain if the physical activity takes place there, regardless of intermediary roles for foreign trips.
The tax team reviews your specific situation.
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