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V0418-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to live cultural shows and theatre tickets

A horror theatre experience company has requested clarification on the applicable VAT rate for ticket sales. The DGT has ruled that a 10% rate applies if the activity is classified as entry to a theatre or a live cultural show; otherwise, the standard 21% rate must be applied.

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2023-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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