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A non-profit association has requested clarification on whether its services for organising concerts, events, exhibitions, and courses are exempt from VAT. The Directorate-General for Taxes (DGT) has ruled that if the entity meets the requirements of a private establishment of a social nature, such cultural dissemination activities shall be exempt.
This ruling provides legal certainty for non-profit cultural organisations regarding their VAT status, potentially reducing costs for cultural dissemination activities provided they meet specific social criteria.
The tax team reviews your specific situation.
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