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V2906-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

VAT exemption for theatrical performances remains valid if member discounts are not significant

A non-profit organisation has enquired whether offering ticket discounts to its members would result in the loss of VAT exemption as a social cultural entity. The DGT has ruled that it depends on the significance of the discount and whether the members are the primary recipients.

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2023-10-31PublishedPublished 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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