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V0291-18 ·7 February 2018 ·consulta-vinculante Medium impact
Tax

Live fireworks displays are taxed at the general VAT rate of 21 percent

An entity inquired whether its live fireworks displays could apply the reduced rate. The DGT responds that they are not considered cultural shows and must apply 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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