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A company has requested clarification regarding VAT liability for the design and assembly of exhibition stands, as well as the purchase of materials for shipment to third countries. The DGT clarifies that the location of exhibition stand services is governed by the general rule for services based on the recipient and examines whether they may be classified as advertising or ancillary services.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de las operaciones objeto de consulta relativas a los stands, así como respecto de las operaciones realizadas a favor de sus clientes españoles relativos a la compra de material en España que es enviado a países no pertenecientes a la Unión Europea.
Los servicios de stands se localizan según el artículo 69 de la Ley 37/1992: están sujetos si el destinatario es un empresario establecido en España, y no lo están si el empresario no está en territorio español. Si el stand es personalizado para el expositor, puede ser publicidad; si sigue modelos uniformes del organizador, puede ser accesorio a la feria. En cuanto a la compra de material para envío a terceros países, si el consultante actúa en nombre propio, la entrega de bienes está exenta si se cumplen los requisitos de exportación.
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