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V0338-16 27 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Application of the special travel agency scheme to event services including transport or accommodation

A confederation of travel agencies has requested clarification on the taxation of event planning services (MICE) and whether the special travel agency scheme applies. The DGT clarifies that while event organisation is considered a single service, the special travel agency scheme applies if transport or accommodation services are included.

The question raised

Subjectivity of operations to Value Added Tax and, where applicable, to the special regime for travel agencies.

The DGT's ruling

The organization of trade fairs, congresses, or business events constitutes a single service composed of closely linked elements. However, if the service includes transport or accommodation in an accessory or complementary manner, the special regime for travel agencies shall apply. If the professional limits themselves to providing services in an isolated and independent manner without forming a complex service, each provision shall be taxed independently. The special regime for travel agencies applies when access services to events are sold jointly with transport or accommodation.

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