Skip to content
V2307-24 ·5 November 2024 ·consulta-vinculante Medium impact
Tax

Access to conferences and merchandising sales may be subject to VAT depending on their nature and modality

An association has requested clarification regarding the application of VAT to international conference fees, merchandising sales, and speaker services. The DGT clarifies that access to an event is subject to VAT if it takes place physically in Spain and details the applicable rates based on the nature of the sale.

In 6 key points

Lifecycle

2024-11-05PublishedPublished 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