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A trade fair organiser has requested a ruling regarding the VAT treatment of services provided to attendees and sponsors. The DGT has determined that the organisation of a trade fair constitutes a single complex service and analyses the place of supply and the applicable rate based on the nature of the services.
Question posed: Whether the services provided to each attendee shall be subject to Value Added Tax and, where applicable, the applicable tax rate. Whether the advertising services provided to sponsors by the applicant shall be subject to Value Added Tax.
The organization of trade fairs is a single complex service composed of closely linked elements, where services such as tickets, yacht mooring, or gala dinners are ancillary supplies. These ancillary services must be taxed according to the regime of the principal supply. The reduced rate of 10% applies to trade fairs of a commercial nature. Advertising services to sponsors shall be subject to VAT if they are deemed to be performed in Spain, applying the rule of effective use and enjoyment if the messages are disseminated from the national territory.
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