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V3016-14 5 November 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Services for fair organisation provided to Spanish entrepreneurs are taxable in Spain from 1 January 2011

A Dutch company inquires about the location and tax liability of pavilion rental and fair organisation services. The DGT responds that since 2011, such complex services are taxable in Spain if the recipient is a Spanish entrepreneur with a place of business in Spain.

The question raised

Place of supply of the taxable event and the taxable person of the operation as of January 1, 2011.

The DGT's ruling

Fair organization services, which are usually complex one-off supplies, are located in Spain if the recipient is a business established in Spanish territory. Conversely, the leasing of exhibition spaces is considered a service related to real estate and is located where the property is situated. In the case of fair organization, the taxpayer shall be the consultant through the reverse charge mechanism.

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