Skip to content
Back to index
V4122-15 21 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Hunting organisation and ancillary services are subject to VAT if materially provided in Spain

A company organising hunting trips in Spain, while also acting as an intermediary for hunting trips abroad, has requested a ruling on VAT liability. The DGT has determined that the organisation of a hunt, including accommodation and catering services, constitutes a single supply subject to tax if provided in Spain.

The question raised

Place of supply of the operations.

The DGT's ruling

The organization of hunting trips, including accommodation, board, and transport, constitutes a single supply if the latter are means to enjoy the main service. These services are subject to VAT when they are materially provided in Spain and the recipient is not a businessperson or professional. Regarding mediation, it shall be subject to VAT if the recipient is a businessperson in Spain or if the recipient is not a businessperson and the hunting takes place in Spanish territory.

Book your free first meeting