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V1005-18 18 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical congresses may be exempt from VAT if they are considered cultural services and are provided by entities of a social nature

A Swiss non-profit association inquires whether the organization of a medical congress in Madrid may benefit from the VAT exemption. The DGT responds that medical congresses may be considered cultural dissemination services and be exempt if the entity meets the requirements of an entity of a social nature.

The question raised

Question posed: Application of the exemption under Article 20.One.14 of Law 37/1992.

The DGT's ruling

Exhibitions and similar manifestations exempt under Article 20.One.14 of Law 37/1992 are those whose object is the dissemination of culture, including medical congresses. To apply the exemption, the provision must be carried out by entities of Public Law or private cultural entities of a social nature. If these subjective requirements are not met or the object is not cultural, the service shall be subject to the general rate of 21%.

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