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V0693-20 ·3 April 2020 ·consulta-vinculante Medium impact
Tax

Granting management of a theatre festival is exempt from VAT if the contractor assumes the exploitation risk

A Consortium consulted whether its status as a business entity and the nature of its contract to manage a theatre festival were subject to VAT. The DGT ruled that if the contract is an administrative concession where the contractor assumes the exploitation risk, the consideration is not subject to the tax.

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2020-04-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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