Doctrine by topic · DGT Observatory

Location of Services: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 59 rulings · 2014–2023

Current position

The location of services depends on the nature of the recipient. If the recipient is a businessperson or professional, the service is located where their headquarters or permanent establishment is situated. In the case of complex services such as event organization, it is considered a single supply that integrates various elements. If the recipient is a final consumer, the location is determined by the material performance of the service in Spanish territory.

The DGT's position remains stable regarding the distinction between business recipients and final consumers. The criterion of considering event organization as a single integrated service to determine its location has been consolidated. No changes in doctrine are observed, but rather a constant application of the location rules according to the status of the subject.

Turning points

  1. V0466-17

    Defines event organization as a single service that integrates various elements such as rental, management, and transport.

  2. V1447-18

    Confirms that ancillary services such as accommodation or transport are integrated into the single organization supply, avoiding the special regime for travel agencies.

Analysis based on 55 of 59 rulings with a stated position. Updated 20 September 2026.

Rulings on this topic

24
V0094-22 21 Jan 2022

Mediation on behalf of a non-EU tour operator may be subject to VAT if used in Spain

SG de Impuestos sobre el Consumo
mediación en nombre y por cuenta ajenauso y explotación efectivalocalización de las prestacionesempresario o profesionalterritorio de aplicación del impuesto LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno-a
Affects CompanyExpat · Non-residentIndividual
V1742-20 2 Jun 2020

Right to VAT refund depends on service nature and applicable tax regime

SG de Impuestos sobre el Consumo
régimen especial de agencias de viajesprestación únicaservicio complejolocalización de las prestacionesdevolución de cuotas soportadas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0319-18 8 Feb 2018

Services to international organisations may be VAT-exempt

SG de Impuestos sobre el Consumo
localización de las prestacionesorganismos internacionalesexención de IVAmodelo 349empresario o profesional LIVA — Ley 37/1992 del IVA art. 5LIVA — Ley 37/1992 del IVA art. 22.9
Affects CompanyExpat · Non-residentIndividual
V5209-16 5 Dec 2016

VAT on real estate mediation is taxed where the property is located

SG de Impuestos sobre el Consumo
mediaciónarrendamiento de inmueblesservicios relacionados con bienes inmuebleslocalización de las prestacionesempresario o profesional LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno
Affects CompanyExpat · Non-residentIndividual

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