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Practical VAT Guide 2026.

UEFA Men's Champions League 2027

On the occasion of the celebration of the final of the «UEFA Champions League Men's 2027» in Madrid, effective from May 28, 2026, Royal Decree-Law 12/2026, of May 26, establishes for the organizing entity and the participating teams, the following specialities in the field of VAT:

  • It will not be required reciprocity requirement established in number 2 of article 119 bis. One of the LIVA, in the return of fees to entrepreneurs or professionals not established in the Community, the Canary Islands, Ceuta or Melilla, who bear or pay fees of the Tax as a result of carrying out operations related to the celebration of the final.

  • By way of exception to the provisions of article 164. One. 7 of the LIVA, entrepreneurs or professionals not established in the Community, the Canary Islands, Ceuta or Melilla, They will not have to appoint a representative for the purpose of fulfilling their VAT obligations.

  • The following will be applied: monthly refund scheme to businessmen or professionals not established in the territory of application of the tax who have the status of taxable persons who bear or pay fees as a result of carrying out operations related to the holding of the final. However, these business owners or professionals will not be required to keep the Tax Register Books through the Electronic Office of the AEAT.

    Businesses and professionals not established in the territory where the tax applies, who meet the requirements set out in articles 119 or 119 bis of the VAT Law, must request a refund of the input VAT paid in accordance with the procedure established in those articles.

  • The import of goods that are temporarily linked to the development and celebration of this event, are exempt in accordance with Article 24 of the LIVA. The maximum period of use referred to in point g) of article 9.3 of the LIVA, will be for these goods 24 months from their connection to it, which, in any case, will expire, at the latest, on December 31 of the year following the completion of the final.

  • The following will not apply: rule of effective use referred to in section Two of article 70 of the LIVA, when the services are provided by legal entities resident in Spain constituted for the event by the organizing entity or by the participating teams and are related to the organization, promotion or support of said event.