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V1464-26 11 June 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · exención

Scientific congress entry fees may be VAT-exempt if social or educational entity criteria met

A non-profit foundation asks whether entry fees to a clinical nutrition congress are subject to or exempt from VAT. The DGT states the service is generally taxable but may be exempt if the entity is a private social cultural establishment and the congress has a cultural or scientific character.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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