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A travel agency based in the Canary Islands has enquired whether it can recover VAT incurred in mainland Spain for organising events. The DGT clarifies that if the service constitutes integral event management, taxation is based on the client's location or the actual performance of the service; however, if the special travel agency regime applies, there are limitations on deductions.
Cuestión planteada Si tendría derecho a la devolución de las cuotas del Impuesto sobre el Valor Añadido soportadas en el territorio de aplicación del Impuesto.
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