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V1434-26 ·8 June 2026 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to services of artists and technicians provided to theatre and music event organisers

A dancer, director and choreographer ask what VAT rate applies to their services provided to public bodies organising performances. The DGT confirms that a 10% reduced VAT rate applies when services are provided to organisers of theatrical or musical events.

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2026-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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