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V3940-16 20 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Application of the special regime for travel agencies to event and congress organisation

A travel agency has requested clarification regarding the application of the special tax regime to event organisation and the determination of the taxable base. The DGT clarifies that the organisation of congresses may be considered a single supply and explains how to manage the taxable base when costs are estimated.

The question raised

Various issues addressed in the response.

The DGT's ruling

Congress or event organization services that include accommodation or transport are considered a single supply and may be subject to the special regime for travel agencies. If the recipient is a taxable person established outside the territory, the transaction is not subject to VAT. When the taxable amount is unknown at the time of accrual, it must be provisionally determined based on sound criteria and subsequently rectified. The rectification must be carried out as provided for in the VAT Act.

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