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V2344-22 ·14 November 2022 ·consulta-vinculante Medium impact
Tax

Business event management services subject to standard VAT rate if not trade fairs

A company has requested clarification on the VAT rate applicable to the organisation of corporate events involving room hire, catering, security, open bars, sound, and lighting. The DGT has ruled that while these services constitute a single supply, the standard VAT rate applies as they do not qualify as trade fairs or exhibitions.

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2022-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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