Skip to content
Back to index
V0844-23 12 April 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Organising events for non-resident clients outside Spain may be exempt from VAT

A theatrical production company enquired whether the comprehensive organisation of a congress in Germany for a US client is subject to VAT. The DGT ruled that event organisation constitutes a single supply and, as the client is a non-resident taxable person, the transaction is not subject to VAT.

The question raised

Question posed: Liability for Value Added Tax on said services.

The DGT's ruling

The event organization service is considered a single supply composed of multiple closely linked elements. If the recipient is an entrepreneur based outside of Spain and without a permanent establishment in the territory, the supply is not subject to VAT. In the event that the client were a community entrepreneur, the reverse charge mechanism would apply.

Email
Contact