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A German association has enquired whether organising an event for young people with Christian purposes qualifies for the cultural services exemption, and whether this covers the sale of food and merchandising. The DGT ruled that access to the event may be exempt if it is of a cultural nature and the requirements for a social entity are met, but food and merchandising are taxed independently.
Cuestión planteada Aclaración de la contestación vinculante de 8 de septiembre de 2022, consulta V1907-22, sobre si resulta aplicable al supuesto consultado la exención prevista en el artículo 20.Uno.14º de la Ley del Impuesto sobre el Valor Añadido, en particular si podría considerarse como un evento cultural en los términos de la exención prevista en el artículo 20.Uno.14º de la Ley 37/1992, y si dicha exención abarca el acceso al evento, la venta de bebidas, alimento y merchandising.
El servicio de organización del evento se considera una prestación única que incluye servicios accesorios como alojamiento y transporte. El acceso al evento estará exento de IVA si la actividad es de difusión cultural y la entidad cumple los requisitos de establecimiento de carácter social. Sin embargo, la venta de bebidas, alimentos y merchandising no es accesoria a la organización y debe tributar de forma autónoma.
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