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V1586-18 8 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Tour guide services provided to entities outside Spain are not subject to VAT

A tour guide has enquired whether services provided to entities established outside the scope of the tax are subject to VAT. The DGT has determined that, as the recipients are businesses located outside Spain, the provision of services is not deemed to take place within Spanish territory.

The question raised

Subjectivity of such services to Value Added Tax.

The DGT's ruling

Tour guide services constitute the provision of services. However, if the recipient is a business or professional established outside the territory to which the Tax applies, the provision is not deemed to be carried out in Spain and, therefore, is not subject to VAT. Taxation in Spanish territory requires that the recipient has its registered office, permanent establishment, or habitual residence in said territory.

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