Skip to content
Back to index
V0671-14 11 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · localización de servicios

Tourist guiding services subject to VAT in Spain under location rules

A tourist guide enquires about the location of their services and the obligation to file a summary declaration. The DGT clarifies that taxation depends on whether the customer is a professional or a private individual.

The question raised

Place of supply of services provided, Recapitulative statement of intra-Community operations.

The DGT's ruling

If the recipient is an entrepreneur or professional, the service is taxable in Spain if they have their registered office or establishment in Spanish territory. If the recipient is an individual, the guiding service is considered related to recreational activities and is taxable in Spain when it is materially provided in Spanish territory. There is no obligation to submit a recapitulative statement if no intra-Community supplies of services are carried out according to the legal requirements.

Book your free first meeting