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V5361-16 19 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Medical congresses may be VAT exempt if classified as cultural services and meeting social requirements

A US non-profit entity has requested a ruling regarding VAT exemption and invoicing obligations for a medical congress held in Spain. The DGT indicates that exemption depends on the event being for cultural dissemination and the entity meeting specific social criteria.

The question raised

Exemption of event access fees. Invoicing and tax return filing obligations for said service.

The DGT's ruling

Medical congresses may be exempt from VAT if they are considered cultural dissemination services and are provided by entities under Public Law or private cultural establishments of a social nature. To be of a social nature, the entity must lack a profit-making purpose, have officers serving without remuneration or economic interest, and must not grant special conditions to its members. If these requirements are not met, the service is subject to the general rate of 21%.

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