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V2307-24 5 November 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · lugar de realización

Access to conferences and merchandising sales may be subject to VAT depending on their nature and modality

An association has requested clarification regarding the application of VAT to international conference fees, merchandising sales, and speaker services. The DGT clarifies that access to an event is subject to VAT if it takes place physically in Spain and details the applicable rates based on the nature of the sale.

The question raised

Whether Value Added Tax must be charged to participants registering for the congress and on the sale of merchandising, as well as the applicable tax rate.

The DGT's ruling

The congress access service is subject to VAT when the event is materially held in Spanish territory, both in in-person and online modalities. The 10% rate applies if the event is commercial in nature; otherwise, the general rate of 21% shall apply. Books are taxed at 4% and merchandising at 21%. Services provided by non-resident speakers may be subject to tax via the reverse charge mechanism.

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