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V0009-20 ·9 January 2020 ·consulta-vinculante Medium impact
Tax

Medical congresses may be VAT exempt if the organising entity is of a social nature

An Australian entity without a permanent establishment in Spain has requested clarification on whether access to a medical congress is exempt from VAT and what the subsequent invoicing and reporting obligations are. The DGT ruled that exemption depends on the entity being of a social nature and the congress serving the purpose of cultural dissemination.

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2020-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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