Skip to content
V1501-20 ·20 May 2020 ·consulta-vinculante Medium impact
Tax

Musical performances by an association may be VAT exempt if social entity requirements are met

A group of retirees has enquired about the VAT and Income Tax treatment of a musicians' association. The DGT indicates that musical performances may be exempt from VAT if the association meets the requirements of a social entity, and that services provided by individual musicians will be taxed at a reduced rate of 10% if provided to organisers of musical works.

In 6 key points

Lifecycle

2020-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact