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A US-based association has requested clarification regarding VAT exemption and invoicing for a medical congress in Spain. The DGT clarifies that exemption depends on whether the event is cultural and if the entity meets social requirements, or if it constitutes training according to established curricula.
This ruling clarifies the VAT treatment for international organisations hosting medical events in Spain, highlighting the distinction between cultural, social, and educational purposes.
The tax team reviews your specific situation.
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