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V0598-17 8 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Circus performances and training may be VAT exempt depending on their nature and the entity's status

An association sought clarification on whether its circus shows and training classes were subject to VAT. The DGT ruled that performances may be exempt if the entity has a social purpose, and teaching is exempt if included in official curricula.

The question raised

Question raised: Taxation under Value Added Tax on circus performances and training activities.

The DGT's ruling

Circus performances are exempt if carried out by a public law entity or a private cultural entity of a social nature. The teaching of circus activities is exempt if carried out by authorized entities and the subject is included in the curricula of the educational system. Otherwise, performances shall be taxed at the general rate of 21 percent.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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