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An association organising free music festivals seeks clarification on its obligations regarding the IAE, VAT, and Corporation Tax. The DGT determines that it must register for the IAE, that its services may be exempt from VAT if it is a social entity, and that its income will be subject to Corporation Tax if derived from economic activity.
Question raised 1) Whether the association is obliged to register under any heading of the Tax on Economic Activities due to the activity of musical festival organizer that it carries out.
Regarding the IAE, the entity must register if it organizes means of production or human resources to intervene in the production or distribution of goods or services. For VAT, musical performances by entities of a social nature are exempt, but subsidies linked to the price form part of the taxable base. In Corporate Income Tax, income from an economic activity (organization of means to produce goods or services) is subject to tax, even if the entity is non-profit.
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