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V1406-19 ·12 June 2019 ·consulta-vinculante Medium impact
Tax

Congress entry fees may be VAT exempt if they are cultural in nature and meet subjective requirements

A non-profit organisation has enquired whether registration fees for a cultural congress are subject to VAT. The DGT ruled that exemption depends on whether the event promotes cultural dissemination and whether the entity meets the requirements of a social character organisation.

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2019-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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