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V2668-18 ·2 October 2018 ·consulta-vinculante Medium impact
Tax

Musical performances by non-profit associations may be VAT exempt if social entity requirements are met

A choral singing association has enquired whether its musical performances are subject to VAT. The DGT has ruled that if the entity meets the requirements of a social entity, the musical performances shall be exempt from the tax.

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2018-10-02PublishedPublished 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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