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V2886-23 26 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Trade fair organization services may be taxed at the reduced VAT rate of 10%

The taxpayer inquires about the VAT taxation of ticket brokerage services, stand management, and ancillary services at a trade fair in France. The DGT determines that trade fair organization is a complex service that may constitute a single supply and analyzes its place of supply and applicable tax rate.

The question raised

Question raised The taxpayer raises the issue of taxation under Value Added Tax regarding both the ticket brokerage services for the trade fair, as well as the sales of parts of their stand to their clients and the ancillary services.

The DGT's ruling

Trade fair organization is a complex service that constitutes a single supply when the elements are ancillary to the main purpose. If the trade fair is of a commercial nature, the reduced rate of 10% applies. Ticket brokerage services are not subject to tax if the recipient is a taxable person not established in Spain. The taxation of the trade fair organization depends on whether the recipient is a taxable person or not, and whether the trade fair is materially held in Spanish territory.

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