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V0853-15 17 March 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical congresses may be VAT exempt if they promote culture and are organised by a private social cultural entity

A Swiss non-profit organisation requested clarification on whether organising a medical congress is exempt from VAT. The Directorate General for Taxes (DGT) ruled that medical congresses are considered services for the dissemination of culture and may be exempt, provided the organising entity meets the requirements of a private social cultural entity.

The question raised

Cuestión planteada Se solicita confirmación del criterio expuesto por este Centro Directivo en la contestación a la consulta de referencia V2679-13, de 6 de septiembre.

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