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V2685-14 8 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 company organising congresses has requested clarification on the VAT rate applicable to medical congresses. The DGT has ruled that if the congress serves cultural purposes or the dissemination of culture and is organised by a social entity, it may be exempt. However, if its purpose is the commercial promotion of goods or services, the reduced rate of 10% shall apply.

The question raised

Clarification is requested regarding the response to consultation number V2261-11, dated September 27. In particular, the question concerns the tax rate applicable to the organization of medical congresses.

The DGT's ruling

Medical congresses may be considered services for the dissemination of culture and be exempt if provided by a public law entity or a private cultural establishment of a social nature. If the congress has a commercial purpose oriented towards the promotion of goods or services, the reduced rate of 10% shall apply to the services provided by the promoter. The commercial or cultural nature shall depend on the purpose or object of the event.

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