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A company organising cycle tourism routes (including bike rentals and transfers) has enquired whether its services are subject to VAT when the client is a foreign company. The DGT has determined that, as it is a one-off provision of services and the client is not established in Spain, the transaction is not subject to the tax.
Question posed: Liability for Value Added Tax on said services.
The organization of cycle tourism routes constitutes a single supply of services, with the other elements (bicycle rental, transfers) being ancillary. As special rules of localization do not apply and the recipient is a taxable person not established in the territory to which the tax applies, the supply is not subject to VAT. The criterion of effective use under Article 70.Two is not applicable because the service is not included in its objective scope.
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