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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.
Cuestión planteada Sujeción y Exención de las prestaciones de servicios, justificación de la exención y, si la misma, en su caso, ampara los servicios de hotel y restaurante a favor de los miembros del organismo internacional desplazados al territorio de aplicación del Impuesto con ocasión de la reunión.
Las prestaciones de servicios realizadas a favor de un organismo internacional no están exentas de IVA por no estar previstas en el Real Decreto 3485/2000. Asimismo, los servicios de alojamiento y restauración destinados a los miembros del organismo desplazados para la reunión tampoco gozan de exención.
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