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V5360-16 19 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio único

Catering and translation services provided separately are independent of event management operations

The taxpayer asks whether translation and catering services provided directly to exhibitors are ancillary to event management services. The DGT rules that, as they do not form part of a complex service, they are independent supplies subject to their own place of supply rules.

The question raised

Whether the specific services (for example, translation and catering) provided by the applicant directly to the exhibitors are ancillary to the congress organization service provided by the applicant's client to the exhibitors.

The DGT's ruling

Translation and interpreting services and catering services provided in an isolated and independent manner are not ancillary services, but rather independent operations of event organization. Catering shall be taxed according to its material performance within the territory. Translation services shall be located according to the general rule of the recipient or, if the recipient is a non-established entrepreneur, through the effective use clause if they are used in transactions subject to tax in Spain.

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