Royal Decree-Law 3/2022, has established an specific VAT regime for the organising entity, teams or players related to the hosting of the UEFA Europa League 2022, establishing, among others that the use and enjoyment rule will not apply when the services are provided by legal entities resident in Spain incorporated for the purpose of the event, by the organising entity or by the participating teams, and are related to the organisation, promotion or support of this event.
Source DLA Piper
