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V0587-20 16 March 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Congress access taxed at 10% for commercial events or exempt if cultural and meeting requirements

A cultural production company has requested clarification on the VAT rate applicable to registration fees for a magic congress. The DGT has determined that the rate will depend on the nature of the event and the status of the organising entity.

The question raised

Tax rate applicable to congress access fees for Value Added Tax purposes

The DGT's ruling

If the congress has a cultural purpose and is organized by entities under Public Law or private cultural establishments of a social nature, access shall be exempt. If the event is commercial in nature, access shall be taxed at the reduced rate of 10%. In the event that neither the requirements for exemption nor for a commercial event are met, the general rate of 21% shall apply.

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