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A non-profit association has enquired whether remuneration for musical performances by its bands is exempt from VAT. The DGT indicates that musical performances are exempt provided the entity meets the requirements of a private cultural entity of a social nature.
Cuestión planteada 1º) Si es procedente o no considerar sujetas pero exentas del Impuesto sobre el Valor Añadido, las retribuciones dinerarias que pudiera percibir esta entidad como contraprestación por las actuaciones musicales realizadas por las Bandas Sinfónica y Juvenil de esta Asociación, y que le serían abonadas por entidades sin ánimo de lucro.
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