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V1494-22 22 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Access to scientific conferences may be VAT exempt subject to specific requirements

A UK non-profit organisation has requested clarification on whether registration fees for its scientific conferences in Spain are subject to or exempt from VAT. The DGT explains that taxability depends on whether the exemptions for educational or cultural services apply, as well as invoicing obligations based on the recipient.

The question raised

Whether the collection of registration fees for attendees of said event would be subject to Value Added Tax and, where applicable, exempt therefrom. Obligations regarding invoicing and the submission of tax returns and settlements for Value Added Tax purposes.

The DGT's ruling

The congress access service is subject to VAT, but may be exempt under Article 20.One.9º (education) or 20.One.14º (culture). For the educational exemption, the entity must be authorized and the subject matter must be included in curricula. For the cultural exemption, the entity must be a public law entity or a private cultural establishment of a social nature and the event must disseminate culture or scientific knowledge. If the recipient is a business person, an invoice must always be issued, even if the transaction is exempt.

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