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V0998-23 ·24 April 2023 ·consulta-vinculante Medium impact
Tax

Sports and cultural events organized by social entities may be exempt from VAT

A non-profit entity inquires whether its sports and cultural events are exempt from VAT. The DGT determines that the exemption depends on meeting the requirements of a social entity and that goods delivered during sports events (such as t-shirts) are considered ancillary to the main service.

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2023-04-24PublishedPublished 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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