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V1098-24 22 May 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Access to scientific conferences may be VAT exempt if organised by a social entity

A non-profit foundation has requested clarification on whether hosting a national clinical nutrition conference qualifies for VAT exemptions. The Directorate General for Taxes (DGT) indicates that if the entity meets the requirements of a social establishment, access to the conference shall be exempt as it constitutes an activity for the dissemination of scientific knowledge.

The question raised

Possibility of applying one of the exemptions contained in the Value Added Tax Law to the upcoming national congress to be held in Spain, specifically, the exemption under Article 20.One.14 of Law 37/1992.

The DGT's ruling

Access to congresses, conferences, or meetings of a scientific nature is exempt from VAT pursuant to Article 20.One.14 of Law 37/1992, provided that the subjective requirement of being a Public Law entity or a private cultural establishment of a social nature is met. To be of a social nature, the entity must lack a profit-making purpose, have unpaid officers, and not benefit its members or relatives. If these requirements are not met, the service shall be subject to the general rate of 21%.

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