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V1005-18 ·18 April 2018 ·consulta-vinculante Medium impact
Tax

Medical congresses may be exempt from VAT if they are considered cultural services and are provided by entities of a social nature

A Swiss non-profit association inquires whether the organization of a medical congress in Madrid may benefit from the VAT exemption. The DGT responds that medical congresses may be considered cultural dissemination services and be exempt if the entity meets the requirements of an entity of a social nature.

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2018-04-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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