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A commercial entity has requested clarification on the VAT rate applicable to visits to its monumental and museum complex. The DGT has determined that, as a commercial entity, it cannot benefit from the exemption for cultural services, but it may apply the reduced rate if the activity is classified as a museum.
Cuestión planteada Tipo impositivo aplicable a la visita al conjunto monumental
Las visitas a museos y conjuntos museísticos de entidades mercantiles no están exentas de IVA. Si el conjunto se califica como museo conforme a la normativa correspondiente, el acceso tributará al tipo del 10%.
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