Skip to content
Back to index
V0039-22 5 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Trade fair organisation and access services taxed at 10% VAT

A non-profit entity has requested clarification regarding the VAT treatment of access fees for a pharmaceutical trade fair. The DGT has ruled that if the event has a commercial purpose of product promotion, both access and organisation services are subject to the reduced rate of 10%.

The question raised

Taxation of the access rights charged to visitors to the trade fair for Value Added Tax purposes.

The DGT's ruling

The service of access to the trade fair is understood to be provided in Spain when held within national territory. If the trade fair is commercial in nature by promoting goods or services, access and organization are taxed at 10%. If the event has a cultural or scientific dissemination purpose and the entity meets the requirements of a social establishment, access shall be exempt. In the specific case, as it is a pharmaceutical promotion fair, the 10% rate applies.

Book your free first meeting