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V0039-22 ·5 January 2022 ·consulta-vinculante Medium impact
Tax

Trade fair organisation and access services taxed at 10% VAT

A non-profit entity has requested clarification regarding the VAT treatment of access fees for a pharmaceutical trade fair. The DGT has ruled that if the event has a commercial purpose of product promotion, both access and organisation services are subject to the reduced rate of 10%.

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2022-01-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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