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V2346-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to theatrical show direction services provided to organisers

A theatrical show director requested clarification on the applicable VAT rate when hired by an association for an awards gala. The DGT ruled that the 10% reduced rate applies if the service is provided to an organiser of theatrical or musical works.

In 6 key points

How it affects those involved

This ruling clarifies the application of the reduced VAT rate for specific creative services, provided the client qualifies as an organiser of theatrical or musical productions.

Lifecycle

2019-09-10PublishedPublished 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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