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V2895-19 21 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Application of the 10% reduced VAT rate to trade fair and exhibition organiser services

A company that organises markets and sublets spaces has requested clarification regarding the applicable VAT rate. The DGT has ruled that if the activity is commercial in nature, the services provided by the organiser are subject to the 10% rate.

The question raised

Tax rate applicable to the provision of these services.

The DGT's ruling

The reduced rate of 10% applies to commercial exhibitions and trade fairs intended for the promotion of goods or services. For this to apply, the services must be provided by the promoter or organizer of the fair, who arranges the material or human resources for its holding. If the services are provided by entities that are not promoters, the general rate of 21% shall apply.

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