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V0967-17 19 April 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Exhibition curation services subject to VAT, except for article writing by authors

A professional inquired whether their cultural curation services, which include text writing and the transfer of rights, are exempt from VAT. The DGT has determined that only the writing of articles by natural persons is exempt, whereas curation and other related services are subject to the tax.

The question raised

Cuestión planteada Tributación por el Impuesto sobre el Valor añadido.

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