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V1729-19 ·9 July 2019 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to physical artist services provided to theatrical or musical work organisers

A professional performing poetry recitals with musical accompaniment seeks clarification on the applicable VAT rate. The DGT has ruled that the reduced 10% rate may be applied if the provider is a natural person with the status of an artist and the recipient is an organiser of theatrical or musical works.

In 6 key points

Lifecycle

2019-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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