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V2351-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

Musical performances provided by a civil society are subject to 21% VAT

A civil society of musicians has requested clarification on the VAT rate applicable to their performances. The DGT has determined that, as they are an entity rather than natural persons, the general rate of 21% must be applied.

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2019-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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