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V1999-24 18 September 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · subvención vinculada al precio

VAT should not be charged on payments received from another association to fund a joint event, unless proven otherwise

A cultural theatre association has enquired whether it must apply VAT when receiving a transfer from another association to cover costs for a jointly organised event. The Directorate-General for Taxes (DGT) has ruled that such payments are not subject to the tax.

The question raised

Cuestión planteada Si la consultante debe repercutir el Impuesto sobre el Valor Añadido con ocasión de los pagos recibidos de la otra asociación que organiza el evento.

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