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V0492-17 24 February 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Reduced 10% VAT rate applies to trade fair and themed market organiser services

A company has requested clarification on the VAT rate applicable to the organisation of themed markets and associated services. The DGT has ruled that if the organiser acts on their own account, the reduced rate of 10% applies.

The question raised

Question raised: Applicable tax rate for the operation.

The DGT's ruling

The reduced tax rate of 10% applies to exhibitions and trade fairs of a commercial nature. This rate applies when the services are provided directly by the organizers and owners of the fair, to both participants and visitors. The services may include space rental, installation, decoration, utilities, and other necessary expenses. If the entity is not the promoter of the fair, it must apply the general rate of 21%.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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