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A foundation asks whether guided tours of its museum are exempt from VAT and whether the rental of its spaces is subject to the tax. The DGT responds that tours may be exempt if the requirement of being a cultural establishment of a social nature is met, whereas the rental of spaces is subject to the general rate of 21%.
Question raised: It is questioned whether the provision of guided tour services to its museum falls within the exemption regulated in Article 20.14 of the Value Added Tax Law, and whether it is a requested exemption; and on the other hand, whether the rental of spaces in its properties is an activity subject to Value Added Tax and what rate would be applicable, if any.
Guided museum tours are subject to but exempt from VAT provided that the entity meets the subjective requirement of being a cultural establishment of a social nature. The leasing of spaces for events is not exempt and must be taxed at the general rate of 21%. Regarding the IAE, the entity must register under the headings corresponding to its activities, although it could apply the exemption under Law 49/2002.
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