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V0038-22 5 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Access to medical congresses may be subject to or exempt from VAT depending on content and entity status

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.

The question raised

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

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