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V2686-20 2 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Guided tours provided by tour guides are subject to VAT depending on the recipient's status

A tour guide seeks clarification on whether their guided tour services for foreigners are subject to VAT. The DGT determines that the guide is considered a taxable person and that VAT applicability depends on whether the recipient is a private individual or a business.

The question raised

Liability of guided tours for Value Added Tax.

The DGT's ruling

The guide is an entrepreneur or professional and their visits are service provisions subject to VAT. If the recipient is an individual, the service is understood to be performed in Spain and the general rate of 21% must be applied. If the recipient is an entrepreneur, the service shall only be subject to VAT if they have their registered office or permanent establishment in Spanish territory.

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