claim VAT back on trade fairs in Spain

Trade fair participation in Spain falls under the refund scheme

VAT on stand rental, registration fees and related costs of a trade fair or exhibition in Spain may be eligible for refund via the Tax Administration portal, as part of the ten cost categories distinguished by the EU refund scheme. If you are a Dutch entrepreneur exhibiting at a Spanish trade fair and pay Spanish VAT on the stand or participation, you cannot offset that VAT in your Dutch return because the costs were incurred outside the Netherlands. The request then runs through the same digital portal as for other foreign costs, with Spain as the refund country and Spain as the party that ultimately decides.

What is precisely permitted within this varies by country: each EU country determines for itself which cost categories it allows and which it excludes, even though the procedure is harmonised at European level. For trade fair participation, this means