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V0745-24 16 April 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · lugar de realización

Graphic design for an exhibition in a museum outside Spain is subject to VAT if the client is a Spanish business

A graphic design company enquired whether design services for an exhibition in a museum outside the EU were subject to VAT. The DGT ruled that, as the service is not directly linked to real estate, the general rule of location based on the client's registered office applies.

The question raised

Place of supply and whether or not the supply of services is subject to Value Added Tax.

The DGT's ruling

Graphic and visual design services for an exhibition are not considered directly linked to real estate according to the Implementing Regulation. Therefore, Article 69.One.1º of Law 37/1992 applies. If the recipient is a businessperson or professional based in Spain, the supply is understood to be carried out in Spanish territory and is subject to VAT at the general rate of 21%.

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