General Information on VAT in Spain - Europa League

UEFA Europa League Final 2022, Legal Information

Content Type
UEFA Guidelines
English (United Kingdom)

Spain is part of the EU VAT regime and therefore, the general EU VAT rules apply for this event.

VAT in the EU is a consumption tax. It applies to almost all goods and services that are bought and sold for use or consumption in the EU. VAT is ultimately borne by the final consumer.

VAT is charged as a percentage of the selling price. It is collected fractionally, whereby taxable persons deduct VAT incurred on purchases for their business activities from VAT to pay on the sales. This mechanism ensures that the tax is neutral for businesses, regardless of how many transactions take place before the goods or services reach the final consumer.