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V3134-14 ·19 November 2014 ·consulta-vinculante Medium impact
Tax

Rents from cultural events by an association may be taxable under IS, VAT and IAE

A non-profit association seeks advice on the taxation of a contract with a municipality to organise a traditional dance event. The DGT states that if the association organises its own resources, the income may be considered an economic activity subject to taxation.

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2014-11-19PublishedPublished 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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