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A Mexican company without a permanent establishment in Spain hires an international sporting event organisation. The DGT rules that such events constitute a unique service and that, due to the client's lack of establishment in Spain, the transaction is not subject to VAT.
Question posed: Treatment of operations for Value Added Tax purposes.
The organization of a sporting event is a single service composed of a plurality of closely linked elements that form a single provision. If the recipient is an entrepreneur without a registered office, permanent establishment, or domicile in Spain, the service is not understood to be performed in Spanish territory according to the general rule of Article 69.1. Therefore, it is not subject to VAT and the provider must not charge it.
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