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V0891-22 ·26 April 2022 ·consulta-vinculante Medium impact
Tax

VAT rate of 10% for trade fair organisation or 21% if acting as an intermediary

An agricultural company has requested clarification on the applicable VAT rate for its services in preparing and organising livestock auctions, as well as the relevant IAE tax headings. The DGT has ruled that the reduced rate of 10% applies if the services constitute the organisation of trade fairs, whereas the standard rate of 21% applies if the company acts as a commercial intermediary.

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2022-04-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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