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V2492-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

Location of exhibition stand services depends on the recipient's status and the nature of the stand

A company has requested clarification regarding VAT liability for the design and assembly of exhibition stands, as well as the purchase of materials for shipment to third countries. The DGT clarifies that the location of exhibition stand services is governed by the general rule for services based on the recipient and examines whether they may be classified as advertising or ancillary services.

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Lifecycle

2019-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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