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V2489-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to services provided by individual artists to event organisers

A singer has requested clarification regarding the applicable VAT rate for her activities. The DGT has ruled that a 10% rate applies if the services are provided to film producers or to organisers of theatrical or musical performances.

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Lifecycle

2019-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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