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V3058-15 13 October 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · lugar de realización

VAT location for event services depends on recipient status

An event organisation asks how to locate its services and which invoicing to apply to non-resident customers. The DGT clarifies that the rule changes if the customer is a professional or an individual.

The question raised

Question raised. Place of supply. Invoicing. Forms 347 and 349

The DGT's ruling

If the recipient is a businessperson or a professional, the service is located in Spain if their registered office or domicile is located here. If the recipient is an individual, the service is located in Spain when it is materially provided in Spanish territory. In the case of family events of a businessperson, it is considered a service for private purposes and the rule of material provision in Spain applies.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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