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A query was made regarding the VAT classification and Personal Income Tax (IRPF) withholdings for services provided by an orchestra and its individual artists. The Directorate-General for Taxes (DGT) has determined that both the orchestra's services and those of individual artists are subject to the standard VAT rate of 21%, and that IRPF withholdings follow the general procedure with a minimum rate of 15%.
The tax team reviews your specific situation.
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