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V3231-20 29 October 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Reduced 10% VAT rate applies to commercial trade fair organisation services

A public entity has requested clarification on the VAT rate applicable to the organisation of trade fairs and the leasing of spaces. The DGT has ruled that the reduced rate of 10% applies, provided that the fair is of a commercial nature and the services are provided by the organiser.

The question raised

Value Added Tax rate applicable to the described trade fair organization services.

The DGT's ruling

The reduced rate of 10% applies to exhibitions and trade fairs. To this end, two requirements must be met: that the services are provided within the framework of trade fairs (the purpose of which is the promotion of goods or services) and that they are provided by the promoter or organizer of the event. This rate applies both to services provided to exhibitors and to visitors, and even if the organization is subcontracted to third parties.

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