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V1329-19 ·7 June 2019 ·consulta-vinculante Medium impact
Tax

Non-profit association's cultural activities may be VAT exempt if specific requirements are met

A non-profit cultural association has enquired whether its historical reenactment and lecture activities are subject to VAT or qualify for exemption. The DGT has determined that the association acts as a taxable person and that its cultural services may be exempt if it is considered an entity of a social nature.

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2019-06-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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