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V2784-20 11 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Organised hunting trips provided by an entity in Spain are subject to VAT

A Spanish company provides hunting services (accommodation, transport, guides) to a Danish entity that organises trips. The DGT has ruled that these services constitute a trip under the special regime for travel agencies and must be taxed in Spain.

The question raised

Place of performance of the operations carried out for the Danish entity.

The DGT's ruling

Services that comprise a trip (accommodation, transport, or ancillary services) are subject to the special regime for travel agencies if the entity acts in its own name and uses third-party means. The provision is understood to be carried out in the place where the agency has its registered office or permanent establishment. The entity may opt for the general regime if the recipient is a taxable person entitled to the deduction or refund of the tax.

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