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V5349-16 19 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Tour guide services provided to a non-EU entrepreneur are not subject to VAT

A taxpayer inquired whether their tour guide services in Spain provided to a Swiss company are subject to VAT. The DGT ruled that, as the recipient is an entrepreneur not established in Spain, the provision of services is not subject to the tax.

The question raised

Whether the service is subject to Value Added Tax.

The DGT's ruling

Tour guide services provided to entrepreneurs or professionals who are not established in the territory to which the Tax applies, nor have a permanent establishment or domicile therein, shall not be subject to VAT provided that the service refers to said headquarters or establishment, pursuant to Article 69.One.1º of Law 37/1992.

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