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V0190-15 20 January 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Services for access to trade fairs, congresses and complex organisational services deemed to be performed in Spain

A German company has requested a ruling regarding the location of services for an event consisting of a congress and a trade fair. The DGT has determined that taxation will depend on the nature of the service and the status of the recipient.

The question raised

Cuestión planteada Lugar de realización de las operaciones.

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