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V2389-17 21 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical congresses may be VAT exempt if organised by a private social cultural entity

A Belgian non-profit association has enquired whether organising medical congresses in Spain is VAT exempt or subject to the reduced rate. The DGT indicates that exemption depends on the event being for cultural dissemination and the entity meeting the requirements of a private social cultural entity.

The question raised

Whether the exemption contained in Article 20.One.14 of Law 37/1992 would apply to the organization of the congress or, conversely, whether the reduced tax rate provided for in Article 91.One.2.9 of Law 37/1992 would apply.

The DGT's ruling

Medical congresses are considered services for the dissemination of culture and may be exempt pursuant to Article 20.One.14 of Law 37/1992. To this end, they must be provided by entities of Public Law or private cultural entities of a social nature. If these subjective requirements are not met, the service of access to the congress shall be subject to the general rate of 21 percent.

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