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V2579-18 20 September 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Access to conferences in Spain is subject to VAT unless education or culture exemptions apply

A foreign non-profit association has requested a ruling on whether fees for an educational conference in Spain are exempt from VAT. The DGT has ruled that the activity is subject to the tax, while analysing the specific conditions required to qualify for exemptions related to training or cultural activities.

The question raised

Question raised: Exemption of the fees paid by the conference attendees. Obligations regarding invoicing and the filing of returns arising from the organization of the event.

The DGT's ruling

The conference is subject to VAT when held in Spanish territory. It could be exempt as training if the entity is authorized and the subject matter is included in study plans, or as a cultural activity if the entity is of a social nature and the purpose is the dissemination of culture. If these requirements are not met, the general rate of 21% shall apply.

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