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V1411-19 ·12 June 2019 ·consulta-vinculante Medium impact
Tax

Musical performances provided by a limited company are subject to 21% VAT

A local council has requested clarification on the VAT rate applicable to the hiring of a limited company for musical performances. The DGT has ruled that, as the provider is a legal entity rather than a natural person, the standard rate applies.

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2019-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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