With effect from 1 January 2011, Spain modified its law related to the treatment of VAT for trade fairs.

Until last year, the rental of exhibition space and related services such as stand construction, catering, stand design, etc. were equated by the Spanish tax authorities with activities related to real estate. The result was that these services had to be billed at any time with Spanish VAT.

From 2011, this finally changed: in case the customer is a company, the organization of trade fairs and all related activities will be considered realized in the country where this customer is established (except for tickets of access and related services).

For more information please contact Ibersupport