Skip to content
V1132-22 ·20 May 2022 ·consulta-vinculante Medium impact
Tax

Trade fair organisation services subject to 10% VAT if the recipient is a business and the venue is in national territory

A state body has requested clarification on whether attendance fees charged to companies for participating in international tourism fairs are subject to VAT. The DGT has ruled that these complex trade fair organisation services qualify for the reduced rate of 10% if they are of a commercial nature.

In 6 key points

Lifecycle

2022-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact