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V1307-21 ·10 May 2021 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to entry to art galleries or live cultural shows

An art gallery has requested clarification on the VAT rate applicable to ticket sales for its activities. The DGT has ruled that a 10% rate applies if the entry is for an art gallery or a live cultural show; otherwise, the standard 21% rate shall apply.

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2021-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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