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V0749-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Cultural congresses held by an association may be VAT exempt if they meet social entity requirements

A non-profit association has requested clarification regarding VAT taxation on the organisation of congresses and sponsorship income. The DGT indicates that cultural services may be exempt provided the entity is of a social nature and its purpose is the dissemination of culture. However, sponsorship is only exempt from VAT if formalised through business collaboration agreements under Law 49/2002.

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2020-04-07PublishedPublished 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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