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V2006-17 ·26 July 2017 ·consulta-vinculante Medium impact
Tax

Theatrical performances and training may be VAT exempt under specific conditions

A non-profit cooperative has requested a ruling regarding VAT liability and exemptions for its theatre and training activities. The DGT has determined that liability depends on the nature of the entity and whether the activities meet the exemption requirements for cultural or educational organisations.

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2017-07-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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