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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

Question posed: 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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