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V2007-17 26 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entidad de carácter social

Talks and courses provided by a cultural association are subject to VAT, unless classified as educational activities

A non-profit cultural association has requested a ruling regarding the taxation of its services for providing talks and courses at third-party events. The DGT has determined that these services are subject to VAT, although they may be exempt if they are considered educational activities included in formal curricula.

The question raised

Question raised: Taxation of the services described under Value Added Tax.

The DGT's ruling

The provision of services for the organization of exhibitions and similar events is exempt if the provider is an entity of a social nature. Services for giving talks or courses organized by third parties are subject to VAT, unless they are classified as education or vocational training when the subjects are included in the curricula of the educational system and do not have a merely recreational character. In any other case, the general rate of 21 percent shall apply.

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

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