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V1234-23 10 May 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Access to scientific conferences may be VAT exempt if the entity is social in nature and the event promotes cultural dissemination

A non-profit organisation has requested clarification on whether fees for attending a neuroscience conference are subject to VAT and what the invoicing obligations are. The DGT indicates that the service is taxable, but may be exempt if specific requirements regarding the social nature of the entity and the cultural character of the event are met.

The question raised

Question posed: Whether the access fees for the event are subject to, and if applicable, exempt from Value Added Tax. Invoicing and tax return filing obligations that, where applicable, would correspond to the inquirer.

The DGT's ruling

Access to the congress is subject to VAT, but may be exempt under Article 20.One.14º if the entity is an establishment of a social nature and the event is for cultural or scientific dissemination. If the exemptions are not met, the general rate of 21% shall apply. If it carries out exclusively exempt operations, it is not required to submit periodic tax returns, although it must issue an invoice if the recipient is an entrepreneur or professional or if required to do so.

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