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V0410-18 ·16 February 2018 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to access to venues including museums and cultural shows

A commercial company has requested clarification on the VAT rate applicable to ticket sales for a venue that provides access to museums and cultural shows. The DGT has ruled that the reduced rate of 10% applies, provided that access includes museums and live performances.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for multi-purpose venues, confirming that the 10% reduced rate applies when museums and live cultural shows are part of the access package.

Lifecycle

2018-02-16PublishedPublished 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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