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V1350-14 21 May 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Tax rate for congresses and fairs depends on commercial nature and service provider

A French entity asked whether its cardiovascular congresses have a commercial character. The DGT states that the reduced tax rate applies to commercial fairs and exhibitions, not to cultural or scientific knowledge dissemination events.

The question raised

Si los congresos/eventos que organiza la consultante son de carácter comercial.

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