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V3041-15 ·9 October 2015 ·consulta-vinculante Medium impact
Tax

Cultural services contracted by a non-profit may be subject to VAT in Spain

A non-profit organisation asks whether music, theatre and dance services contracted for a festival are subject to VAT in Spain. The DGT responds that such services are subject to VAT if the recipient is a business with a registered office within Spain, regardless of the provider's residence.

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2015-10-09PublishedPublished 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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