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V1786-18 20 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Hunting trips with ancillary services deemed a single supply for determining location

A company organising hunting trips including accommodation, catering, and transfers has requested clarification on how to determine the location of these services for VAT purposes. The DGT has ruled that this constitutes a single supply, and its location depends on whether the recipient is a taxable person or a final consumer.

The question raised

Question raised: Location of the services provided by the applicant.

The DGT's ruling

The organization of hunting trips, together with accommodation, board, and transfers, constitutes a single supply of services. If the recipient is a final consumer or a taxable person not acting in that capacity, the service is located where the hunting is materially carried out. If the recipient is a taxable person acting in that capacity, the service is located where they have their registered office, permanent establishment, or habitual residence, provided they are the recipient of the services.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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