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V0798-26 10 April 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Scientific congress access income may be VAT-exempt if cultural social establishment criteria are met

A non-profit scientific association asks whether access to its events (conferences, seminars, etc.) is VAT-exempt. The DGT states that if the entity meets the requirements of a private cultural establishment of social character, scientific dissemination activities will be exempt.

The question raised

Question raised: Whether the activity carried out by the company is exempt from Value Added Tax.

The DGT's ruling

Access services to congresses, conferences, and meetings of a cultural or scientific nature are exempt if the entity is a private cultural establishment of a social nature. To this end, the entity must lack a profit-making purpose, have officers serving free of charge without economic interest, and not favor members or relatives. If these requirements are not met, the activity shall be subject to the general rate of 21%.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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