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V0048-14 14 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Tickets for a commercial entity's exhibition are subject to 21% VAT if not classified as a museum

A public commercial entity has enquired whether tickets for its permanent exhibition on navigation are VAT-exempt or subject to a reduced rate due to being a museum. The DGT has determined that, as a commercial entity, it cannot apply the exemption, and the applicable rate will depend on whether the entity holds museum status.

The question raised

Applicable tax rate for admission to the referenced exhibition. Classification as a Museum.

The DGT's ruling

The exemption under Article 20.One.14º of the VAT Law is not applicable because the applicant is a commercial entity. Access to the exhibition shall be taxed at the reduced rate of 10% provided that the entity holds the status of a museum. Otherwise, the general rate of 21% shall apply.

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