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V1071-18 ·25 April 2018 ·consulta-vinculante Medium impact
Tax

Humourist services subject to 21% VAT, unless involving access to live cultural shows

A comedian has requested clarification on the applicable VAT rate for their services, as part of their remuneration depends on ticket sales. The DGT has ruled that their professional services are subject to the standard rate, whereas access to the shows themselves qualifies for the reduced rate.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between professional fees and ticket sales for performers, ensuring correct VAT application for entertainers.

Lifecycle

2018-04-25PublishedPublished 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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