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V0530-22 ·17 March 2022 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to admission to live cultural shows

A company has requested clarification on the VAT rate applicable to tickets for an immersive dramatic and theatrical experience. The DGT has ruled that if the activity is classified as a live cultural show, the reduced rate of 10% applies.

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2022-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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