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V1288-19 ·6 June 2019 ·consulta-vinculante Medium impact
Tax

Escape room services subject to the standard 21% VAT rate

A partnership has enquired whether escape room activities qualify for the reduced 10% VAT rate. The DGT has ruled that, as the activity is for leisure and recreational purposes rather than cultural ones, the standard rate must apply.

In 6 key points

How it affects those involved

This ruling clarifies that escape room operators cannot benefit from the reduced VAT rate reserved for cultural activities, necessitating the application of the standard rate for their services.

Lifecycle

2019-06-06PublishedPublished 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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