The Executive Decree No. 830 establishes the following conditions for the organization, production and presentation of artistic and cultural events to be taxed at 0% VAT rate:

• They must correspond to expenses related to the contracting of companies or individuals who provide such services.
• This includes the sponsor of the event who is an individual or company who obtains taxable income from the performance or execution of the artistic and cultural event.

• In this sense, the value of the ticket of a public event with artistic and cultural content would be taxed with 0% VAT as long as it complies with the following:  

  1. The individual or company sponsoring the event must be registered in the Registry of Artists and Cultural Sponsors (RUAC); and,

  2. The cultural spaces and infrastructure in which the event is held must belong to the Registry of Cultural Spaces and Infrastructure or the Registry of Audiovisual Spaces, as applicable.

• The capacity of the artistic and cultural event must have a maximum permitted capacity of two thousand (2,000) persons.

• In order to be considered an event with artistic and cultural content, the audiovisual spaces must not have more than three (3) screens.

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