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V0288-21 ·18 February 2021 ·consulta-vinculante Medium impact
Tax

Trade fair organisation services may be subject to 10% VAT if considered a single service

A trade fair organiser has requested a ruling regarding the VAT treatment of services provided to attendees and sponsors. The DGT has determined that the organisation of a trade fair constitutes a single complex service and analyses the place of supply and the applicable rate based on the nature of the services.

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2021-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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