Skip to content
V0825-24 ·22 April 2024 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to technicians' services provided to theatrical play organisers

A sound and lighting technician has enquired whether their services are subject to the 10% VAT rate when invoicing theatre companies or actors. The DGT has ruled that the reduced rate applies provided the client is the organiser of the play and not merely an intermediary.

In 5 key points

How it affects those involved

This ruling clarifies the application of the reduced VAT rate for technical services in the performing arts sector, distinguishing between direct organisers and intermediaries.

Lifecycle

2024-04-22PublishedPublished 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