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V0304-26 ·12 February 2026 ·consulta-vinculante Medium impact
Tax

10% VAT applies to artist and technician services if association organises performance

A non-profit association asks what VAT rate to apply to music, storytelling and games services. The DGT responds that the reduced rate of 10% applies if the service providers are individuals (artists, directors or technicians) and the association acts as the organiser of a theatrical or musical performance.

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2026-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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