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A non-profit organisation has enquired whether offering ticket discounts to its members would result in the loss of VAT exemption as a social cultural entity. The DGT has ruled that it depends on the significance of the discount and whether the members are the primary recipients.
Cuestión planteada Si la modificación que se plantea realizar la consultante en sus estatutos o en su normativa interna permitiría aplicar la exención regulada en el artículo 20.Uno.14º de la Ley 37/1992.
Para aplicar la exención del artículo 20.Uno.14º, la entidad debe cumplir los requisitos de establecimiento cultural privado de carácter social. La concesión de descuentos a socios no implica necesariamente la pérdida de esta condición si el descuento no es relevante o significativo respecto al precio general. Sin embargo, si los socios gozan de condiciones especiales o son los destinatarios principales de las operaciones, la entidad perdería la consideración de carácter social y los servicios estarían sujetos a IVA.
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