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V1940-24 9 September 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio único

Comprehensive sports programmes may be exempt from VAT if the recipient is a non-resident entrepreneur without a base in Spain

An entity organising academic-sports programmes (including accommodation, subsistence, and visas) has requested a ruling on its tax treatment. The DGT has determined that, as a single event organisation service, it is not subject to VAT if the client is an entrepreneur without a registered office or establishment in Spain.

The question raised

Question posed: Taxation of the described operation under Value Added Tax.

The DGT's ruling

The organization of a sports program constitutes a single event organization service when the elements (accommodation, transport, etc.) are ancillary to the main purpose. This service is not subject to VAT if the recipient is an entrepreneur who does not have a registered office, permanent establishment, or residence in Spain, according to the rules of location. However, the mere right of access to a sporting event is understood to be performed in Spain.

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