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V1132-22 20 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Trade fair organisation services subject to 10% VAT if the recipient is a business and the venue is in national territory

A state body has requested clarification on whether attendance fees charged to companies for participating in international tourism fairs are subject to VAT. The DGT has ruled that these complex trade fair organisation services qualify for the reduced rate of 10% if they are of a commercial nature.

The question raised

Whether said provision of services is subject to Value Added Tax.

The DGT's ruling

The management of company participation in international trade fairs constitutes a single service for the organization of complex events, composed of a plurality of linked elements. If these trade fairs are intended for the promotion of goods or services, they are commercial in nature and the 10% rate applies. Marketing and promotion services provided independently, outside the framework of the trade fair organization, are subject to the general rate of 21%.

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