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V1234-23 ·10 May 2023 ·consulta-vinculante Medium impact
Tax

Access to scientific conferences may be VAT exempt if the entity is social in nature and the event promotes cultural dissemination

A non-profit organisation has requested clarification on whether fees for attending a neuroscience conference are subject to VAT and what the invoicing obligations are. The DGT indicates that the service is taxable, but may be exempt if specific requirements regarding the social nature of the entity and the cultural character of the event are met.

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2023-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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