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V0007-16 ·5 January 2016 ·consulta-vinculante Medium impact
Tax

The location of trade fair and exhibition services depends on the recipient's seat or the nature of the service

An event organizing entity inquires about the VAT location regarding the assignment of stand spaces and additional services. The DGT determines that the location will depend on whether it is a principal or ancillary supply and on the location of the recipient.

In 6 key points

Lifecycle

2016-01-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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