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A non-profit Swiss entity has requested clarification on whether registration fees for a medical congress in Spain are subject to or exempt from VAT. The DGT explains that taxability depends on whether the event qualifies as an educational or cultural service and the nature of the organising entity.
This ruling clarifies the VAT treatment for international scientific events, highlighting that exemption depends on the specific nature of the service and the status of the organiser.
The tax team reviews your specific situation.
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