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V1241-15 23 April 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Complex corporate event organisation may be classified as a single supply, excluding the special travel agency regime

An event management company sought clarification on whether its services should be taxed under the special regime for travel agencies. The DGT ruled that if the service constitutes the comprehensive organisation of events, it is a single supply subject to standard VAT rather than the travel agency regime.

The question raised

Cuestión planteada Sujeción de las operaciones al Impuesto sobre el Valor Añadido.

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