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V2066-22 27 September 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Educational fair organisation services for universities subject to 10% VAT if commercial in nature

An autonomous body has requested clarification on whether the organisation of educational fairs for universities is subject to VAT and which rate applies. The DGT has ruled that these services are subject to the tax and, due to their commercial nature, the reduced rate of 10% applies.

The question raised

Whether the consultant provides services subject to Value Added Tax to universities and, where applicable, the applicable tax rate

The DGT's ruling

The organization of trade fairs is a complex service that constitutes a single supply. As there is no dependency of universities on the Administration, non-subjectivity does not apply. If the trade fairs are intended for the promotion of services, they are commercial in nature and the 10% rate applies.

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