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V0658-20 ·2 April 2020 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to musical performer services provided to organisers

A musical artist seeks clarification on the VAT rate applicable when performing at hotels or restaurants, whether directly or through agents. The DGT rules that a 10% rate applies if the service is provided to the organiser of the work, whereas a 21% rate applies if the intermediary is merely performing a mediation activity.

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2020-04-02PublishedPublished 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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