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V2336-17 ·14 September 2017 ·consulta-vinculante Medium impact
Tax

Medical congresses may be exempt from VAT if they are considered cultural services and meet social entity requirements

A non-profit federation asks whether access to its medical congress in Spain is exempt from VAT and what the invoicing obligations are. The DGT responds that the exemption depends on the event being for cultural dissemination and the entity meeting the requirements of a social entity.

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2017-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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