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V0700-22 ·1 April 2022 ·consulta-vinculante Medium impact
Tax

Debate, film screening and lecture services by an association may be VAT exempt if they are cultural

An association providing educational and cultural services has enquired about VAT exemption and the deductibility of its membership fees. The DGT indicates that cultural services may be exempt provided the entity is of a social nature and the services aim to promote cultural dissemination.

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2022-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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