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V1624-17 ·22 June 2017 ·consulta-vinculante Medium impact
Tax

Location of stand design and assembly services depends on the recipient's registered office

A company specialising in the design and assembly of exhibition stands has requested clarification regarding the VAT treatment of its services. The DGT has determined that the general rule of location applies, based on the registered office of the professional client.

In 6 key points

How it affects those involved

This ruling confirms that for B2B services related to exhibition stands, the place of supply is determined by the location of the customer's business premises, rather than where the physical assembly takes place.

Lifecycle

2017-06-22PublishedPublished 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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