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V0570-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to tickets and space rentals at commercial trade fairs

A company requested clarification on the VAT rate applicable to tickets for a cultural/commercial event and the rental of spaces to exhibitors. The DGT has determined that if the primary purpose is the promotion of goods or services, the reduced rate of 10% applies.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for organizers of commercial events, confirming that the 10% reduced VAT rate can be applied to both admission fees and space rentals when the event's main objective is commercial promotion.

Lifecycle

2024-04-09PublishedPublished 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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