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V1632-24 ·5 July 2024 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to party events with ancillary services

A company organising parties for teenagers sought clarification on the VAT rate applicable to tickets including open bar, music, and recreational attractions. The DGT has determined that the main services are catering and music, meaning the entire package is subject to the 10% rate.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for composite event services, confirming that if catering and music constitute the primary service, ancillary recreational activities do not trigger a higher VAT rate.

Lifecycle

2024-07-05PublishedPublished 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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