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V0527-22 17 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio único

Exhibition organisation may be exempt from VAT depending on recipient status and location

A museography company has requested clarification on whether organising an exhibition for the European Parliament is exempt from VAT and whether input VAT can be deducted. The DGT has ruled that the operation constitutes a single service and that its VAT status depends on whether the recipient is acting as a taxable person and the location of the supply.

The question raised

Exemption from Value Added Tax on the described operations.

The DGT's ruling

The organization of exhibitions is a single complex service composed of closely linked elements. If the recipient is a taxable person, the service is not subject to tax in Spain if they do not have a registered office or permanent establishment in Spanish territory. If the recipient is not a taxable person, the service is not subject to tax if the exhibition is not held in Spanish territory. The right to deduct input VAT is not limited by the location of these services.

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