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V0174-15 20 January 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

The organization of corporate events with integrated services constitutes a single supply and not the travel agency scheme

A company organizing events for German clients inquires whether its services (accommodation, transfers, catering) are subject to the special scheme for travel agencies. The DGT determines that, if they form part of a single event organization service, they are considered a single supply and not a trip.

The question raised

Question posed: Subjectivity of operations to Value Added Tax.

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