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V1170-21 29 April 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

The organization of events with ancillary services may constitute a single supply of services

A Spanish company organizes seminars for a German client, including accommodation, transport, and subsistence for a single price. The DGT determines that these elements form a single supply of event organization services and analyzes its VAT liability based on the client's location.

The question raised

Whether said event organization services are subject to Value Added Tax.

The DGT's ruling

The organization of events (fairs, congresses, or seminars) is a single supply of complex services when elements such as accommodation or transport are ancillary to the main purpose. If the recipient is a business or professional, the supply is deemed to be made in the territory where their registered office or permanent establishment is located. As the client is a German entity without a registered office in Spain, the operation is not deemed to be made in Spanish territory and is not subject to VAT.

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