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V1864-23 ·27 June 2023 ·consulta-vinculante Medium impact
Tax

The reduced VAT rate of 10% applies to singers providing services to private individuals who organize a musical work

A singer inquires about the VAT rate applicable when performing at weddings for private individuals. The DGT establishes that the 10% rate may be applied if the private individuals act as organizers of the musical work and not merely as intermediaries.

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2023-06-27PublishedPublished 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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