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V1569-22 30 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción al impuesto

Access to medical congresses in Spain is subject to VAT, unless classified as exempt educational or cultural activities

A Swiss entity has requested clarification on whether registration fees for a medical congress in Barcelona are subject to or exempt from VAT. The DGT has determined that the service is subject to tax, while examining the specific conditions required to apply exemptions for professional training or cultural purposes.

The question raised

1. Whether the collection of the aforementioned registration fees would be subject to Value Added Tax and, where applicable, exempt therefrom.

The DGT's ruling

The congress access service is understood to be provided in Spain and is subject to VAT. It could be exempt if it constitutes professional training provided by authorized entities (art. 20.one.9º) or if it is a manifestation of cultural dissemination carried out by public law entities or private cultural establishments of a social nature (art. 20.one.14º). If these requirements are not met, the general rate of 21% shall apply.

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