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V5274-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

Scientific congress organisation services taxed at 10% if commercial, or exempt if cultural

An association organising scientific congresses has requested a ruling on the VAT liability and applicable rates for services provided to exhibitors. The DGT has determined that the rate depends on whether the event has a cultural dissemination purpose or a commercial objective.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between commercial and cultural scientific events for VAT purposes, affecting how organisers must categorise services provided to exhibitors.

Lifecycle

2016-12-13PublishedPublished 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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