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V2066-22 ·27 September 2022 ·consulta-vinculante Medium impact
Tax

Educational fair organisation services for universities subject to 10% VAT if commercial in nature

An autonomous body has requested clarification on whether the organisation of educational fairs for universities is subject to VAT and which rate applies. The DGT has ruled that these services are subject to the tax and, due to their commercial nature, the reduced rate of 10% applies.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for educational event organisers, confirming that commercial activities within the university sector qualify for the reduced rate rather than being exempt or subject to the standard rate.

Lifecycle

2022-09-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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