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A query was raised regarding the VAT treatment of event organisation services (MICE) and whether they qualify for the special regime for travel agencies. The DGT determines that the organisation of congresses usually constitutes a single supply, and that the special regime for travel agencies applies when travel services (transport/accommodation) are sold alongside event access.
Cuestión planteada Sujeción de las operaciones al Impuesto sobre el Valor Añadido.
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