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V0177-15 ·20 January 2015 ·consulta-vinculante Medium impact
Tax

VAT exemption for congresses depends on cultural or commercial purpose and the nature of the entity

A non-profit entity has requested clarification on whether the organisation of scientific congresses and catering services are exempt from VAT. The DGT clarifies that exemption depends on whether the event has a cultural dissemination purpose or a commercial objective.

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2015-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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