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V1295-20 ·7 May 2020 ·consulta-vinculante Medium impact
Tax

Live performances in schools are subject to VAT and do not qualify for educational exemption

An entity providing performances in venues and schools has enquired whether its services are exempt from VAT. The DGT has determined that, as these are not teaching activities nor provided by social welfare entities, they are subject to the tax.

In 6 key points

Lifecycle

2020-05-07PublishedPublished 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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