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V0623-23 16 March 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio único

Organising sports camps for foreign companies may be exempt from VAT under place of supply rules

A company organising sports camps including accommodation and catering for clients based outside the EU has requested a tax ruling. The DGT has determined that, if the service constitutes a single event organisation service, it is not subject to Spanish VAT provided the client has no registered office or establishment in Spain.

The question raised

Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido de la actividad descrita.

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