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V2534-17 ·9 October 2017 ·consulta-vinculante Medium impact
Tax

Musical performances by an association may be VAT exempt if it meets the requirements of a social cultural entity

A non-profit association has enquired whether remuneration for musical performances by its bands is exempt from VAT. The DGT indicates that musical performances are exempt provided the entity meets the requirements of a private cultural entity of a social nature.

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2017-10-09PublishedPublished 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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