Limited deductibility, as with entertainment expenses
Access passes and subscriptions to cultural events (festivals, exhibitions...) or sporting events (football, tennis, cycling, golf...) are 50% deductible if they qualify as entertainment expenses. You must be able to prove the presence of professional relations! VAT is not recoverable.
💡 You must be able to prove that attending the event allowed you to develop your business relationships. Keep supporting evidence to demonstrate this (list of attendees, etc.).