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A non-profit Swiss association has requested clarification on whether registration fees for its scientific conference in Spain are subject to VAT or exempt. The Directorate General for Taxes (DGT) indicates that fees will be exempt provided the association meets the requirements of a social entity and the conference serves the purpose of cultural or scientific dissemination.
This ruling provides clarity for non-profit organisations and associations conducting scientific or cultural events in Spain, potentially reducing costs for participants through VAT exemptions.
The tax team reviews your specific situation.
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