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V3231-20 ·29 October 2020 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to commercial trade fair organisation services

A public entity has requested clarification on the VAT rate applicable to the organisation of trade fairs and the leasing of spaces. The DGT has ruled that the reduced rate of 10% applies, provided that the fair is of a commercial nature and the services are provided by the organiser.

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2020-10-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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