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V2540-19 ·18 September 2019 ·consulta-vinculante Medium impact
Tax

The reduced VAT rate of 10% applies to sound technician services provided to organizers of theatrical or musical works

A sound technician inquires about the VAT rate applicable to their services. The DGT responds that the 10% rate may be applied if the services are provided to organizers of theatrical or musical works, whereas for other activities, the general rate of 21% shall apply.

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Lifecycle

2019-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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