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V2633-14 7 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT rate for medical congresses depends on whether the purpose is cultural dissemination or commercial promotion

A query was made regarding the applicable VAT rate for registration fees at medical congresses organised by an association. The DGT has determined that if the congress aims to disseminate culture and is organised by a social entity, it may be exempt; if it has a commercial purpose, the reduced rate shall apply.

The question raised

Applicable tax rate for registration fees in medical congresses.

The DGT's ruling

Medical congresses may be considered services for the dissemination of culture and be exempt from VAT if they are provided by entities under Public Law or private cultural establishments of a social nature. If the congress has an objective of commercial promotion of goods or services, the reduced rate of 10% shall apply. The access and organization service shall be taxed at 10% if it is considered a commercial event, regardless of whether the organizer is an entity of a social nature.

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