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V0587-20 ·16 March 2020 ·consulta-vinculante Medium impact
Tax

Congress access taxed at 10% for commercial events or exempt if cultural and meeting requirements

A cultural production company has requested clarification on the VAT rate applicable to registration fees for a magic congress. The DGT has determined that the rate will depend on the nature of the event and the status of the organising entity.

In 6 key points

Lifecycle

2020-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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