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V0201-15 20 January 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

The organization of congresses may be taxed as a single organization service or under the travel agency special regime

The VAT taxation of congress organization including travel, hotels, and other services is consulted. The DGT determines whether the operation is a single event organization service or whether the special regime for travel agencies must be applied.

The question raised

Question raised: Taxation of these operations for Value Added Tax purposes. Place of supply and the subjection of the referred services to Value Added Tax and the applicable tax rate.

The DGT's ruling

Congress organization services are usually a single provision composed of closely linked elements, including ancillary transport or accommodation services. If the recipient is a taxable person, it is taxed according to the place of their business activity; if not, it is taxed where the event is materially held. If the agency sells the ticket together with transport or accommodation acquired from third parties, the special regime for travel agencies applies.

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