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A public commercial promotion company has requested clarification on the VAT rate applicable to its various business promotion activities. The Directorate General for Taxes (DGT) has ruled that the 10% reduced rate for trade fairs and exhibitions is only applicable if the applicant acts as the organiser of said events.
Cuestión planteada Tipo de gravamen del Impuesto sobre el Valor Añadido aplicable a cada una de las acciones desarrolladas por el consultante. En particular, si resulta de aplicación el tipo previsto en el artículo 91.Uno.2.9º de la Ley 37/1992.
What is published here, applied to a company or a specific case. The first meeting is free.
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