Skip to content
V2415-21 ·16 September 2021 ·consulta-vinculante Medium impact
Tax

Entertainment business services subject to 21% VAT, except those provided by individual artists at 10%

A guitarist performing in a group and hiring other musicians has enquired about the applicable VAT rate and the correctness of their IAE classification. The DGT has ruled that their management services are subject to 21% VAT, whereas the services provided by the individual artists hired are subject to 10% VAT.

In 6 key points

Lifecycle

2021-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact