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V5081-16 23 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio único

Trade fair organisation and access services subject to 10% reduced VAT rate

A public business entity has requested clarification regarding the VAT liability and applicable rate for the organisation of trade fairs. The DGT has determined that the organisation constitutes either a single or a complex service, and that both the organisation and access to the event are subject to a 10% tax rate.

The question raised

Taxability of the trade fair organization service provided by the applicant and, where applicable, the applicable tax rate.

The DGT's ruling

The organization of trade fairs is considered a single or complex service that integrates various elements invoiced together. This service is subject to VAT when the recipient is a taxable person established in Spain, or when the recipient is not a taxable person and the service is materially provided in Spain. The applicable tax rate is the reduced rate of 10% for the organization of trade fairs and for access services (tickets) to them.

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