Back to index
V2336-17 14 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical congresses may be exempt from VAT if they are considered cultural services and meet social entity requirements

A non-profit federation asks whether access to its medical congress in Spain is exempt from VAT and what the invoicing obligations are. The DGT responds that the exemption depends on the event being for cultural dissemination and the entity meeting the requirements of a social entity.

The question raised

Question raised: Exemption of the fees paid by the congress attendees. Obligations regarding invoicing and the filing of returns derived from the organization of the congress within the territory of application of the Tax.

The DGT's ruling

Access to medical congresses may be exempt from VAT if they are considered cultural dissemination services and the organizing entity is a public law entity or a private cultural establishment of a social nature. To be a social entity, the organization must lack a profit motive, have unpaid officers without economic interest, and not grant special conditions to its members. If these requirements are not met, the service will be subject to the general rate of 21%.

Email
Contact