16. XXXVII Copa América Barcelona

On the occasion of the organization and celebration of the "XXXVII Copa América Barcelona", in the thirty-sixth Final Provision of Law 31/2022, of December 23, on General State Budgets for the year 2023, it is regulated with effect from the January 1, 2023 the following specific tax regime in the VAT :

• The refund of input tax for operations related to this event to businessmen or professionals established outside the Community without requiring the requirement of reciprocity.

• The refund of VAT on a monthly basis for entrepreneurs not established in the TAI, the organizing entity, the participating teams and legal entities resident in Spain established for the event.