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A Swiss entity has requested clarification on whether registration fees for a medical congress in Spain are subject to or exempt from VAT. The DGT has determined that the service is subject to tax, while analysing the conditions required for potential exemptions based on education or culture.
This ruling clarifies the VAT treatment for medical events in Spain, highlighting that unless specific educational or cultural criteria are met, registration fees must include VAT.
The tax team reviews your specific situation.
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