Skip to content
V0623-19 ·22 March 2019 ·consulta-vinculante Medium impact
Tax

Motorcycle acrobatic shows subject to the standard 21% VAT rate

A professional motorcycle acrobat has requested clarification on the applicable VAT rate. The Directorate-General for Taxes (DGT) has determined that their services do not constitute access to cultural or amateur sporting events, and therefore the standard rate must be applied.

In 6 key points

Lifecycle

2019-03-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact