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An olive oil mill inquired whether ticket sales for visiting its facilities could qualify for the reduced 10% VAT rate as a museum or cultural show. The DGT ruled that, as it does not meet the definition of a museum nor qualify as a social cultural entity, the standard rate must apply.
Businesses operating industrial or agricultural facilities that offer tours must apply the standard VAT rate unless they strictly meet the legal criteria for cultural or museum status.
The tax team reviews your specific situation.
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