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V1767-20 ·3 June 2020 ·consulta-vinculante Medium impact
Tax

Organising trade fairs and ticket sales may be subject to a reduced VAT rate of 10%

A US entity has requested a ruling regarding VAT liability for organising a trade fair in Barcelona, including ticket sales, organisational services provided to exhibitors, and reprographic services. The DGT has determined that the organisation of trade fairs constitutes a single complex service and has established the rules for place of supply and applicable rates.

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Lifecycle

2020-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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