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V0287-18 ·7 February 2018 ·consulta-vinculante Medium impact
Tax

Access to fairground attractions is subject to the general VAT rate of 21 percent

A company operating itinerant fairground carousels inquires as to which VAT rate should be applied to its services. The DGT determines that the reduced rate for cultural shows does not apply, but rather the general rate.

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2018-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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