Skip to content
V0829-22 ·19 April 2022 ·consulta-vinculante Medium impact
Tax

Amounts withheld for ticket resale are subject to VAT

An association of promoters enquired whether amounts withheld when cancelling tickets for resale are subject to VAT. The DGT ruled that this amount constitutes consideration for the service of access to the event and must therefore be taxed.

In 5 key points

Lifecycle

2022-04-19PublishedPublished 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