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V0072-16 13 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Reduced 10% VAT rate applies to services provided by trade fair and exhibition organisers

A trade fair organising company requested clarification on the VAT rate applicable to services invoiced to exhibitors. The DGT ruled that these services are subject to the reduced rate of 10%.

The question raised

Applicable tax rate.

The DGT's ruling

Services inherent to commercial exhibitions and trade fairs are taxed at the 10% tax rate. This reduced rate applies to services provided by trade fair organizers to both participants and visitors. Services may include space rental, stand installation, utilities, and other expenses necessary for the conduct of the activity.

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