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A Swiss non-profit organisation has requested clarification on whether registration fees for a medical congress in Spain are subject to VAT and what their subsequent obligations are. The Directorate-General for Taxes (DGT) indicates that the service is generally subject to VAT, but may be exempt if the requirements for a cultural or educational entity are met.
This ruling clarifies the VAT treatment for international non-profit organisations organising scientific events in Spain, highlighting the distinction between taxable services and potential exemptions for educational or cultural purposes.
The tax team reviews your specific situation.
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