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V0721-15 ·4 March 2015 ·consulta-vinculante Medium impact
Tax

Classification of stand services depends on whether they are advertising, ancillary to trade fairs, or leasing

A company has requested guidance on how to classify design, transport, and assembly services for a trade fair in France, and which documents are required to prove that their client is a taxable person. The DGT explains that the nature of the service (advertising, ancillary to a trade fair, or leasing) determines its tax treatment and details the means of proof required to establish business status.

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2015-03-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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