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V3666-20 29 December 2020 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · actividad económica

Income from organising congresses may be subject to Corporation Tax and VAT depending on its nature

A non-profit association sought guidance on the Corporation Tax and VAT treatment of its seminars and congresses. The DGT has determined that organising these events constitutes an economic activity subject to Corporation Tax, and that income from congress services may only be VAT-exempt if the entity meets specific requirements as a cultural or public interest organisation.

The question raised

1) The VAT liability of the different modalities of income for the conferences and congresses organized by the Association.

The DGT's ruling

The organization of congresses and conferences involves the arrangement of resources to intervene in the market, which constitutes an economic activity subject to Corporate Income Tax. Regarding VAT, congress organization services may be a single supply that includes accommodation or transport. The exemption for services to members only applies if only statutory fees are collected. Medical congresses may be exempt from VAT if the association is a cultural entity of a social nature.

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