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A UK non-profit organisation has requested clarification on whether registration fees for its scientific conferences in Spain are subject to or exempt from VAT. The DGT explains that taxability depends on whether the exemptions for educational or cultural services apply, as well as invoicing obligations based on the recipient.
The ruling clarifies the VAT treatment for non-profit organisations hosting scientific events in Spain, highlighting the importance of meeting both subjective and objective criteria for exemptions.
The tax team reviews your specific situation.
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