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V1009-16 14 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Event organisation treated as a single supply rather than travel agency regime if including ancillary services

A taxpayer organises congresses and also acts as a travel agency. The DGT has ruled that event organisation constitutes a single supply that includes ancillary services such as transport or accommodation; therefore, the special regime for travel agencies does not apply.

The question raised

Treatment for Value Added Tax purposes.

The DGT's ruling

The organization of congresses or events is a single supply composed of closely linked elements that form an economic unit. If the organizer includes transport or accommodation, these are considered ancillary and are integrated into the single organization service, rather than under the special regime for travel agencies. The travel agency regime only applies when a travel service is sold, composed of accommodation and/or transport acquired from other professionals. The location of the single supply for entrepreneurs depends on the registered office of their economic activity within the territory to which the tax applies.

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