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V0006-18 6 January 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to commercial fair and restaurant services, 21% to attractions

A fair organisers' association queries the applicable VAT rate for services provided to professionals at events. The DGT clarifies that it depends on the nature of the fair and the specific service delivered.

The question raised

Applicable tax rate for services provided by the applicant to professionals setting up at the fair.

The DGT's ruling

Trade fair organization services are taxed at 10% if the purpose is the promotion of goods or services. If the entity is a social establishment, the organization of fairs may be exempt. Catering services are taxed at 10% if they include auxiliary services for immediate consumption or if they are food deliveries. Access to fairground attractions is taxed at the general rate of 21%, unless they are live cultural shows.

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