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V2895-19 ·21 October 2019 ·consulta-vinculante Medium impact
Tax

Application of the 10% reduced VAT rate to trade fair and exhibition organiser services

A company that organises markets and sublets spaces has requested clarification regarding the applicable VAT rate. The DGT has ruled that if the activity is commercial in nature, the services provided by the organiser are subject to the 10% rate.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for event organisers, confirming that commercial trade fairs qualify for the reduced VAT rate rather than the standard rate.

Lifecycle

2019-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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