Skip to content
V0006-18 ·6 January 2018 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to commercial fair and restaurant services, 21% to attractions

A fair organisers' association queries the applicable VAT rate for services provided to professionals at events. The DGT clarifies that it depends on the nature of the fair and the specific service delivered.

In 6 key points

How it affects those involved

The VAT rate applied to services at fairs depends on whether the event is commercial or social and the nature of the service provided.

Lifecycle

2018-01-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact