DEDUCTING VAT IS NOT A PROBLEM FOR FOREIGN CONGRESS DELEGATES
International delegates to a congress try, as much as possible, to reduce their expenditure and, therefore, those destinations that offer tax benefits become the most competitive. In this sense we should consider that, since 2015, foreign companies, entities or professionals (including those from outside the European Union) can recover the VAT paid in Spain during their participation in a professional event. These deductions are applied when there is a B2B transaction that involves a “service of complex organisation”. That is, the regulation includes the majority of congresses that require hotels, transfers, meeting rooms and restaurants. Therefore, it is a factor to take into account by the MICE tourism sector.
