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V2006-17 26 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entidad de carácter social

Theatrical performances and training may be VAT exempt under specific conditions

A non-profit cooperative has requested a ruling regarding VAT liability and exemptions for its theatre and training activities. The DGT has determined that liability depends on the nature of the entity and whether the activities meet the exemption requirements for cultural or educational organisations.

The question raised

Question raised: Liability and, where applicable, exemption from Tax regarding the following operations:

The DGT's ruling

Theatrical performances are exempt if provided by a public law entity or a private cultural establishment of a social nature. Theater training is exempt if carried out by authorized entities and the activity is not merely recreational, but rather transmits knowledge and skills. The rental of theaters and bar services are subject to VAT and do not benefit from exemption.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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