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V2631-14 7 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical congresses may be VAT exempt if cultural or subject to VAT if a separate fee is charged

A non-profit association has requested a ruling regarding VAT liability and exemptions for organising courses and congresses. The DGT clarifies that activities exempt for members must be funded solely through statutory membership fees, and that medical congresses may be exempt if they are classified as cultural services.

The question raised

Liability and, where applicable, exemption from Tax.

The DGT's ruling

Benefits provided to members of non-profit entities are exempt if no consideration is received other than the fees established in the bylaws. If a price independent of the fee is invoiced to satisfy particular interests, the transaction is subject to VAT. Medical congresses may be exempt if they are considered services for the dissemination of culture provided by entities of a social nature. If the event is commercial in nature, the reduced rate of 10% shall apply to the promoter's services.

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