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V0290-18 ·7 February 2018 ·consulta-vinculante Medium impact
Tax

Fireworks displays subject to the standard 21% VAT rate

A company has requested clarification on the VAT rate applicable to live fireworks displays contracted by local councils. The Directorate General of Taxes (DGT) has determined that these services do not qualify as cultural shows and must be taxed at the standard rate of 21%.

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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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