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V0718-16 23 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entidad de carácter social

Cultural activities of a private social entity may be VAT exempt if specific requirements are met

A cultural association has enquired whether its activities (exhibitions, lectures, etc.) are exempt from VAT and whether it can be certified as a social entity. The DGT indicates that cultural services are exempt provided the entity meets the social requirements, without the need for prior formal recognition.

The question raised

Question raised: Request for accreditation of an entity of a social nature.

The DGT's ruling

The provision of cultural services, such as exhibitions or conferences, is exempt from VAT if provided by private cultural entities of a social nature. To be considered of a social nature, the entity must lack a profit-making purpose, have unpaid positions without economic interest, and not favor its members or relatives. This exemption applies to the provision of services, but not to the supply of goods nor to services provided to third parties through consideration other than the admission fee.

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