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V2283-19 ·3 September 2019 ·consulta-vinculante Medium impact
Tax

Illusionist services provided by individuals to theatre organisers subject to 10% VAT

An individual providing magician services to theatre organisers has requested clarification on the applicable VAT rate. The DGT has determined that, as illusionism is an artistic activity and its performances constitute theatre or pantomime shows, the reduced rate of 10% applies when the recipient is an organiser of theatrical or musical works.

In 6 key points

Lifecycle

2019-09-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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