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V1447-18 30 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Organising business events constitutes a single supply of services if its elements are closely linked

A travel agency enquired whether services provided for an event could be considered a single supply. The DGT ruled that the organisation of trade fairs, congresses, or business events is a single service composed of linked elements, provided that services are not provided in an isolated and independent manner.

The question raised

1. Whether the services consulted can be considered a single event organization service.

The DGT's ruling

The organization of trade fairs, congresses, or business events is considered a single organizational service due to the plurality of closely linked elements. If the organizer includes ancillary accommodation or transport services, these are integrated into the single provision and are not subject to the special regime for travel agencies. However, if the services are provided in isolation or do not qualify as complex services, each provision shall be taxed independently.

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