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V0142-23 6 February 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio único

The organization of preseason sporting events is considered a single service and its VAT liability depends on the recipient

A company inquired whether the organization of football preseason tours (including logistics, hotels, and pitches) constitutes a single service or several independent supplies and where the taxable event is located. The DGT determines that it is a single event organization service and that its location depends on the location of the recipient.

The question raised

Question posed: Place of performance of the consulted operations and liability for Value Added Tax.

The DGT's ruling

The organization of preseason sporting events constitutes a single event organization service, composed of a plurality of closely linked elements that form a single supply. If the recipient is an entrepreneur or professional, the service is understood to be performed in Spain when they have their registered office, permanent establishment, or domicile in Spanish territory. If the recipient is not an entrepreneur or professional, the service is understood to be performed in Spain when it is materially provided in said territory. For football clubs not established in Spain, the service is not subject to Spanish VAT.

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