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V0609-11 ·11 March 2011 ·consulta-vinculante Medium impact
Tax

Fair organisation services located by recipient rule from 2011

The consultant asks where fair organisation and ticket sales services are located. The DGT responds that, following the 2011 regulatory change, fair organisation follows the general rule based on the recipient, while ticket sales are located where the fair is physically held.

In 6 key points

Lifecycle

2011-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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