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V2161-14 5 August 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

No VAT exemption for hotel and restaurant services provided to international organisations

A company inquired whether organising events, hotel and restaurant services for members of an international organisation are exempt from VAT. The DGT confirms these services are not covered by the exemption rules for international organisations.

The question raised

Liability and Exemption of the provision of services, justification of the exemption and, if applicable, whether the same covers hotel and restaurant services in favor of the members of the international organization displaced to the territory of application of the Tax on the occasion of the meeting.

The DGT's ruling

The provision of services rendered to an international organization is not exempt from VAT if it is not provided for in Royal Decree 3485/2000. Accommodation and catering services intended for members of the organization displaced for a meeting are also not eligible for exemption.

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