Skip to content
V1409-18 ·29 May 2018 ·consulta-vinculante Medium impact
Tax

Fees for scientific conferences may be VAT exempt if they constitute cultural dissemination services

A non-profit entity based outside Spain has requested clarification on whether fees for a scientific conference to be organised in Spain are exempt from VAT. The DGT indicates that exemption depends on whether the event is considered a manifestation of cultural dissemination and whether the entity meets the requirements of a social establishment.

In 6 key points

Lifecycle

2018-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact