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A local council has requested a ruling regarding the VAT and Income Tax (IRPF) treatment of an invoice for a concert issued by a commercial agent rather than the musical group itself. The Directorate General for Taxes (DGT) has determined that if the agent acts in their own name, the service is subject to the standard rate of VAT, and the fees constitute income from professional activities subject to income tax withholding.
The tax team reviews your specific situation.
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