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V2032-23 ·12 July 2023 ·consulta-vinculante Medium impact
Tax

Access to a music festival and its ancillary activities are taxed at 10% VAT

A taxpayer asks which VAT rate and IAE heading apply to the organization of a festival featuring music, sports, workshops, and camping. The DGT determines that, as a single price is charged, the activities are ancillary to the musical event and are taxed at the reduced rate.

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Lifecycle

2023-07-12PublishedPublished 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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