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V0492-17 ·24 February 2017 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to trade fair and themed market organiser services

A company has requested clarification on the VAT rate applicable to the organisation of themed markets and associated services. The DGT has ruled that if the organiser acts on their own account, the reduced rate of 10% applies.

In 5 key points

How it affects those involved

This ruling provides legal certainty for organisers of themed markets and trade fairs, confirming their eligibility for the reduced VAT rate when operating independently.

Lifecycle

2017-02-24PublishedPublished 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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