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V2632-14 ·7 October 2014 ·consulta-vinculante Medium impact
Tax

VAT rate for medical congresses depends on whether the purpose is cultural dissemination or commercial

A query was made regarding the VAT rate applicable to registration fees for medical congresses organised by an entity. The DGT indicates that if the congress aims to disseminate culture and is organised by a social entity, it may be exempt; if it has a commercial purpose, the reduced rate of 10% shall apply.

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2014-10-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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