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V0007-16 5 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

The location of trade fair and exhibition services depends on the recipient's seat or the nature of the service

An event organizing entity inquires about the VAT location regarding the assignment of stand spaces and additional services. The DGT determines that the location will depend on whether it is a principal or ancillary supply and on the location of the recipient.

The question raised

Question posed: Place of supply of said operations in the event they are carried out for a taxable person established in the European Union.

The DGT's ruling

If stall or stand services do not fall under special rules, they are located where the recipient has their seat of economic activity. If the recipient is a taxable person not established in Spain, they shall not be subject to the tax. However, services such as the leasing of facilities, catering, or access to events are considered provided in the territory where they are materially performed. If ancillary services exist, they shall follow the taxation regime of the principal supply.

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