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V1886-23 ·29 June 2023 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to cultural show tickets and artist services provided to organisers

The taxpayer queried the applicable VAT rate for ticket sales of their dramatised walking tours and the hiring of comedians or actors. The DGT ruled that tickets are taxed at 10% if they constitute live cultural shows, and artist services are taxed at 10% if provided to an organiser of theatrical or musical works.

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2023-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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