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An entity has requested clarification on whether attendance at a medical conference and sponsorship contracts are exempt from VAT. The DGT ruled that conferences qualify as exempt cultural services if provided by a public or private entity of a social nature, and that sponsorship is not subject to VAT if formalised as a corporate collaboration agreement for activities of general interest.
This ruling clarifies the VAT treatment for social organisations hosting conferences and the distinction between taxable sponsorship and non-taxable corporate collaboration agreements.
The tax team reviews your specific situation.
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