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A foreign non-profit association has requested a ruling on whether fees for an educational conference in Spain are exempt from VAT. The DGT has ruled that the activity is subject to the tax, while analysing the specific conditions required to qualify for exemptions related to training or cultural activities.
This ruling clarifies the VAT treatment for international non-profit organisations hosting events in Spain, highlighting the strict criteria needed to claim exemptions for educational or cultural purposes.
The tax team reviews your specific situation.
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