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V0463-20 ·26 February 2020 ·consulta-vinculante Medium impact
Tax

Illusionist services provided by individuals to theatre organisers subject to 10% VAT

An illusionist requested clarification on the VAT rate applicable to services provided to theatre organisers. The DGT has determined that the reduced rate of 10% applies, provided the requirements regarding the status of artist and recipient are met.

In 6 key points

Lifecycle

2020-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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