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V2125-15 10 July 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

VAT should not be charged on hunting trips organised on estates located outside Spain

A company organising hunting trips abroad has enquired whether VAT should be applied to its invoices. The DGT has determined that, as the events take place outside Spain, the service is not located within Spanish territory and is therefore not subject to the tax.

The question raised

Question raised: The question concerns the location of such services as well as the necessity of charging VAT on the invoices issued.

The DGT's ruling

The organization of hunting trips with accommodation or catering services is considered a single supply, with the latter being ancillary. If the recipient is a taxable person, the location depends on their registered office or domicile, but if the event occurs outside of Spain, it is not located in national territory. If the recipient does not act as a taxable person, the location is where the activity is performed. Since the hunting trips are always carried out outside of Spain, the service is not subject to Spanish VAT.

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