Why am I paying a VAT on the conference registration fees?

Value Added Tax (VAT) on the registration fee is required by the laws and regulations of the EU and its Member States. They establish that VAT must be paid on the fees in the country where the meeting is held. For this conference, the Spanish VAT of 21% is applicable on the registration fee.

Can the VAT be recovered?

Companies can, in most cases, claim back the Spanish VAT. Individuals can't claim back the VAT paid
out in Spain.

Businesses can apply for a refund if:
  1. If you are a VAT taxpayer in your country of residence.
  2. If you are established in the territory of the European Union, including the Canary Islands, Ceuta and Melilla, or if you reside in one of the countries where there is a reciprocity agreement (Canada, Japan, Norway, Monaco, and Switzerland).
  3. If you do not own a company in Spain
  4. What process should companies follow to recover the VAT?
  5. The claim must be submitted online using the form provided on the e-portal of the tax authority of the applicant’s country of establishment. This authority will forward it electronically to the Spanish Tax Office (AEAT), the body responsible for handling refund applications for Spain as the refunding Member State.
  6. Should the applicant not reside in the European Union, it is necessary to appoint a representative in Spain through a publicly recognized power of attorney.
  7. Applications for VAT refunds may only be made with respect to the immediately preceding year or quarter. The application may also refer to a period of less than a quarter, when this represents the entirety of the transactions carried out in a full year, provided that they finish on 31 December of the year in question.
  8. The total amount of the VAT refund
What is the final date for applying?

The deadline for filing the VAT refund application is 6 months following the end of the calendar year in which the payments have been made.

Entities that are established outside the EU, Canada, Japan, Norway, Monaco, and Switzerland can't claim back the VAT paid out in Spain.
Please contact CTAX for further information or visit the Spanish authorities website.