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V1187-19 ·29 May 2019 ·consulta-vinculante Medium impact
Tax

Access to and organisation of medical congresses may be VAT exempt subject to specific requirements

A Swiss non-profit association has requested a ruling regarding the application of VAT exemptions to the organisation of a medical congress in Spain. The DGT has determined that the exemption depends on the event being of a cultural nature or for the dissemination of culture, and that the entity must meet the requirements of a social entity.

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2019-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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