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V2541-19 ·18 September 2019 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to artist services provided to theatrical or musical work organisers

A comedian and actor has requested clarification on the VAT rate applicable to services provided to an Economic Interest Group (AIE). The Directorate General for Taxes (DGT) has ruled that a 10% rate applies if the services are classified as artist services and are provided to an organiser of theatrical or musical works.

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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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