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V2634-14 7 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical conferences may be VAT exempt or subject to 10% tax depending on commercial or cultural purpose

A company organising medical conferences has requested clarification on whether these services are VAT exempt or subject to a specific tax rate. The DGT indicates that if the conferences serve cultural dissemination purposes and are provided by a social entity, they are exempt; if they have a commercial purpose, they are subject to a 10% tax rate.

The question raised

Exemption from Tax and, where applicable, the applicable tax rate.

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 a commercial purpose, such as the promotion of pharmaceutical products, it shall be taxed at the reduced rate of 10%. The commercial or cultural nature shall depend on the purpose or object of the event. In the event that it is commercial, the 10% rate applies to the services provided by the promoter of the fair or exhibition.

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