Skip to content
V0155-19 ·24 January 2019 ·consulta-vinculante Medium impact
Tax

Scientific dissemination may be VAT exempt if cultural in nature, even if ancillary to research

A foundation sought clarification on whether organising conferences and scientific dissemination activities could be considered ancillary to its research activities for VAT purposes. The Directorate-General for Taxes (DGT) ruled that exemption depends on whether the activity is cultural and meets the requirements of a social entity, regardless of its link to research.

In 6 key points

How it affects those involved

This ruling clarifies the criteria for VAT exemptions on scientific activities, emphasizing the nature of the activity and the status of the entity over its connection to research.

Lifecycle

2019-01-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact