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V1061-19 ·17 May 2019 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applicable to artistic services provided to theatrical or musical production organisers

An artist creating art installations for festivals and parties has requested clarification on the applicable VAT rate. The DGT has ruled that the 10% reduced rate may be applied if the services are considered part of a theatrical or musical production and are provided to an organiser.

In 6 key points

How it affects those involved

This ruling clarifies the conditions under which artistic services can benefit from a lower VAT rate, specifically requiring a direct link to theatrical or musical productions and a specific contractual relationship with an organiser.

Lifecycle

2019-05-17PublishedPublished 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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