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V0037-22 5 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Access to medical congresses may be VAT exempt if educational or cultural requirements are met

A US entity has enquired whether registration fees for a medical congress in Spain are subject to or exempt from VAT. The DGT indicates that while the service is generally taxable, it could be exempt if it is deemed to constitute professional training or cultural dissemination under specific requirements.

The question raised

Whether the collection of the aforementioned registration fees would be subject to Value Added Tax and, where applicable, exempt therefrom. Obligations regarding invoicing and the submission of tax returns and settlements for Value Added Tax purposes.

The DGT's ruling

The service of access to a congress is understood to be provided in Spain and is subject to VAT. It could be exempt due to vocational training (Art. 20.One.9º) if carried out by authorized entities and meeting objective and subjective requirements, or due to being a cultural event (Art. 20.One.14º) if it involves the dissemination of culture and is carried out by public law entities or private cultural establishments of a social nature. If these exemptions are not met, the general rate of 21% shall apply.

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