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V0645-25 ·10 April 2025 ·consulta-vinculante Low impact
Tax

Medical congress access may be VAT-exempt if cultural social entity criteria met

A Swiss non-profit organisation asks whether entry fees to a medical congress in Spain are VAT-exempt. The DGT states the service is taxable, but may be exempt if the entity qualifies as a private cultural establishment of social character and the congress has a cultural or scientific dissemination purpose.

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2025-04-10PublishedPublished 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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