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V3666-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

Income from organising congresses may be subject to Corporation Tax and VAT depending on its nature

A non-profit association sought guidance on the Corporation Tax and VAT treatment of its seminars and congresses. The DGT has determined that organising these events constitutes an economic activity subject to Corporation Tax, and that income from congress services may only be VAT-exempt if the entity meets specific requirements as a cultural or public interest organisation.

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2020-12-29PublishedPublished 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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