8.Tax regime applicable to the 'UEFA Europa League 2022' event
On the occasion of the holding of the final of the UEFA Europa League 2022 in Seville, the sixth additional provision of Royal Decree-Law 3/2022 of 1 March 2022 regulates, with effect from 2 March 2022, a specific tax regime at VAT applicable to the organising entity and to the teams participating in the event:
The reciprocity requirement established in number 2 of Article 119.1 of the VAT Act shall not be required for the refund of VAT to businessmen or professionals not established in the Community who pay or pay VAT as a result of carrying out transactions related to the holding of this event.
The monthly refund system will be applied to business people or professionals not established in the territory where the tax is levied who are taxable persons and who pay taxes as a result of carrying out transactions related to the event.However, these entrepreneurs or professionals will not be obliged to keep the Register Books of the Tax through the Electronic Office of the AEAT.
Entrepreneurs and professionals not established in the territory where the requirements laid down in Articles 119 or 119 bis of the VAT Act apply, must apply for a refund of input tax in accordance with the procedure laid down in those Articles.
Entrepreneurs or professionals not established in the Community, the Canary Islands, Ceuta or Melilla, or in a State with which there are instruments of mutual assistance similar to those established in the Community, need not appoint a representative for the purposes of complying with the obligations imposed by the VAT Law.
The import of goods that are temporarily linked to the development and celebration of this event, are exempt under the terms of Article 24 of the VAT Law.The maximum period of use referred to in Article 9(3)(g) of the VAT Law shall be 24 months for these goods.
The rule of effective use referred to in Article 70(2) of the VAT Law shall not apply when the services are provided by legal entities resident in Spain set up for the purpose of the event by the organising body or by the participating teams and are related to the organisation, promotion or support of the event.