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V2674-14 8 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Drama workshops provided by an entity meeting educational centre requirements are VAT exempt

A social entity has enquired whether providing drama workshops for a university is exempt from VAT. The DGT has determined that the activity is exempt, as it meets the requirements of being an authorised entity and having an educational nature.

The question raised

Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de los servicios expuestos consistentes en impartir talleres de teatro para una Universidad española.

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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