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V0527-22 ·17 March 2022 ·consulta-vinculante Medium impact
Tax

Exhibition organisation may be exempt from VAT depending on recipient status and location

A museography company has requested clarification on whether organising an exhibition for the European Parliament is exempt from VAT and whether input VAT can be deducted. The DGT has ruled that the operation constitutes a single service and that its VAT status depends on whether the recipient is acting as a taxable person and the location of the supply.

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2022-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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