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V0190-26 30 January 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · lugar de realización

IVA not due on non-community business event and filming services

A events and filming organisation asks whether VAT applies to business clients from outside the EU. The DGT rules that, as the clients are not within Spanish territory and the services are not covered by the effective use rule, no VAT liability arises.

The question raised

Place of performance of the described services and, therefore, whether it is correct or not not to charge the Tax to these clients and whether the rule of effective use or consumption in Spanish territory is applicable.

The DGT's ruling

The provision of services to entrepreneurs located outside the European Union is not considered to be carried out within the territory to which the Tax applies. Given that event organization and filming services are not included in the list provided in Article 70.Two of Law 37/1992, the rule of effective use or exploitation in Spain does not apply. Therefore, such provisions are not subject to VAT.

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