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V2601-14 3 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Access to medical congresses may be VAT exempt if they have a cultural purpose and the entity is of a social nature

A Swiss association has enquired whether the service of providing access to its annual medical congress in Spain is exempt from VAT due to its social status. The DGT explains that the exemption depends on whether the congress serves to disseminate culture and the entity meets social requirements, or whether the event is commercial in nature.

The question raised

Application of the exemption contained in Article 20.One.14 of Law 37/1992, in relation to the service of access to the congress, insofar as it meets the requirements to be considered a private entity of a social nature.

The DGT's ruling

Medical congresses may be exempt from VAT if they are considered services for the dissemination of culture and are provided by entities of a social nature. If the congress has significant commercial content to promote goods or services, the exemption shall not apply, but rather the reduced rate of 10% if it is a trade fair or commercial exhibition. The entity of a social nature does not require prior recognition from the Administration to apply the exemption, provided that it meets the legal requirements.

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