Doctrine by topic · DGT Observatory

Complex Service: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 15 rulings · 2011–2023

Current position

The organization of trade fairs is considered a single supply or complex service when the integrated elements are ancillary to the main purpose. If the trade fair is commercial in nature, the reduced VAT rate of 10% applies. The place of supply of the operation depends on whether the recipient is a taxable person, applying the general rule of the recipient's place of establishment, whereas the sale of tickets is located where the event is materially held.

The DGT's position has maintained the nature of a complex service for the organization of events, but has specified the distinction between integrated services and isolated supplies. The application of the 10% reduced rate for commercial trade fairs has been consolidated, and it has been clarified that the independence of elements such as catering or translation breaks the unity of the service.

Turning points

  1. V5360-16

    Establishes that translation or catering services provided in an isolated manner are not ancillary, but rather independent operations from the organization of the event.

  2. V0751-19

    Distinguishes between a single supply of organization and the travel agency regime depending on whether elements such as transport or accommodation are ancillary or acquired from third parties.

Analysis based on 13 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V1742-20 2 Jun 2020

Right to VAT refund depends on service nature and applicable tax regime

SG de Impuestos sobre el Consumo
régimen especial de agencias de viajesprestación únicaservicio complejolocalización de las prestacionesdevolución de cuotas soportadas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0609-11 11 Mar 2011

Fair organisation services located by recipient rule from 2011

SG de Impuestos sobre el Consumo
prestación de serviciosservicio complejolugar de realizaciónregla generalexplotación de ferias LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 11.2
Affects CompanyExpat · Non-residentIndividual

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