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V0011-21 4 January 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio único

Congress organisation may be VAT-exempt if cultural and provided by a social entity

A research centre inquires about the applicable VAT rate for organising a conference and accompanying services. The DGT determines that event organisation may be exempt if it has a cultural character and is provided by public or private cultural social entities.

The question raised

Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a las operaciones descritas.

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