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A Swiss entity has requested clarification on whether registration fees for a medical congress in Barcelona are subject to or exempt from VAT. The DGT has determined that the service is subject to tax, while examining the specific conditions required to apply exemptions for professional training or cultural purposes.
This ruling clarifies the VAT treatment for professional events in Spain, establishing that medical congresses are generally taxable unless they strictly meet the criteria for educational or cultural exemptions.
The tax team reviews your specific situation.
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