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V1396-22 ·15 June 2022 ·consulta-vinculante Medium impact
Tax

The professional services of a choreographer as a creator of a theatrical work are exempt from VAT

A query is made as to whether the services provided by a choreographer are exempt from VAT under the exemption for professional services of artists. The DGT responds that, as the choreographer is a creator of choreographic works (which form part of theatrical works), their professional services are exempt.

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2022-06-15PublishedPublished 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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