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V1338-16 31 March 2016 · 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 social entity

A French non-profit organisation has enquired whether organising a medical congress in Spain is exempt from VAT. The DGT has ruled that medical congresses are considered cultural dissemination services and may be exempt provided the organisation meets the requirements of a social entity.

The question raised

Cuestión planteada Aplicación de la exención del articulo 20.uno.14º.

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