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V3333-14 15 December 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Organising conferences may be taxed as a single service or under the travel agency special regime

An association of companies in the MICE sector has requested clarification regarding VAT liability for organising events and conferences. The DGT clarifies that event organisation is typically a single supply and determines the rules of location based on the recipient and the venue.

The question raised

Subjectivity of operations to Value Added Tax.

The DGT's ruling

The organization of congresses or events usually constitutes a single supply composed of closely linked elements. If the organizer includes ancillary accommodation or transport services, these are integrated into the single organization service and not into the travel agency regime. The special regime for travel agencies applies only when access to an event is sold jointly with transport or accommodation. The location depends on whether the recipient is a taxable person (according to their registered office) or a non-taxable person (according to the material performance of the service).

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