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V3442-16 20 July 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Technical event services subject to VAT if provided materially in Spain to individuals

A company asks whether its sound, lighting and stage services at events are subject to VAT. The DGT responds that subjectivity depends on whether the client is an individual or a business and on the location of the service.

The question raised

Taxability of the services provided subject to consultation.

The DGT's ruling

If the recipient is an individual, the services are subject to VAT if they are materially provided in Spanish territory, regardless of the client's residence. If the recipient is an entrepreneur or professional, the service is subject to VAT if they have their registered office, permanent establishment, or domicile in Spanish territory, regardless of where the service is materially provided.

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