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V1409-18 29 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Fees for scientific conferences may be VAT exempt if they constitute cultural dissemination services

A non-profit entity based outside Spain has requested clarification on whether fees for a scientific conference to be organised in Spain are exempt from VAT. The DGT indicates that exemption depends on whether the event is considered a manifestation of cultural dissemination and whether the entity meets the requirements of a social establishment.

The question raised

Exemption from Value Added Tax on the aforementioned access fees.

The DGT's ruling

Similar exhibitions and presentations intended for the dissemination of culture may be exempt from VAT if provided by entities under Public Law or private cultural establishments of a social nature. The exemption applies to access to such presentations, talks, or conferences. If the event is commercial in nature or does not meet the subjective requirements of the entity, it shall be subject to the general rate of 21%.

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