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V2925-19 ·23 October 2019 ·consulta-vinculante Medium impact
Tax

Medical congress registration fees taxed at 10% if commercial or 21% if non-commercial

A company organising medical congresses has requested clarification on the applicable VAT rate for registration fees. The DGT has ruled that if the congress has a commercial promotion objective, the reduced rate of 10% applies, whereas if it is non-commercial, the standard rate of 21% applies.

In 6 key points

Lifecycle

2019-10-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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