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A Belgian entity has enquired whether registration fees for a medical congress in Spain are subject to VAT and what the invoicing obligations are. The DGT indicates that the service is subject to tax, but could be exempt if it constitutes professional training or cultural dissemination.
Cuestión planteada Si el cobro de las referidas cuotas de inscripción se encontraría sujeto al Impuesto sobre el Valor Añadido y, en su caso, exento del mismo. Obligaciones en materia de facturación y presentación de declaraciones-liquidaciones a efectos del Impuesto sobre el Valor Añadido.
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