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V1147-23 ·5 May 2023 ·consulta-vinculante Medium impact
Tax

Access to cultural events may be VAT exempt, but food and merchandising sales are not

A German association has enquired whether organising an event for young people with Christian purposes qualifies for the cultural services exemption, and whether this covers the sale of food and merchandising. The DGT ruled that access to the event may be exempt if it is of a cultural nature and the requirements for a social entity are met, but food and merchandising are taxed independently.

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2023-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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