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V0038-22 ·5 January 2022 ·consulta-vinculante Medium impact
Tax

Access to medical congresses may be subject to or exempt from VAT depending on content and entity status

A Belgian entity has enquired whether registration fees for a medical congress in Spain are subject to VAT and what the invoicing obligations are. The DGT indicates that the service is subject to tax, but could be exempt if it constitutes professional training or cultural dissemination.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for medical conferences, highlighting that the tax status depends on whether the event's primary purpose is professional training or cultural dissemination, as well as the legal nature of the organising entity.

Lifecycle

2022-01-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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