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V2649-19 ·26 September 2019 ·consulta-vinculante Medium impact
Tax

Theatre representation and direction services not eligible for 10% reduced VAT rate

A natural person providing theatre representation and direction services, including staff recruitment, has requested clarification on the applicable VAT rate. The DGT has ruled that these services do not qualify for the 10% reduced rate, as they do not fall under the category of services provided directly by artists, directors, or technicians.

In 5 key points

How it affects those involved

This ruling clarifies that management and organisational roles in theatre, even if related to artistic productions, are subject to the standard VAT rate rather than the reduced rate if they do not constitute direct artistic performance.

Lifecycle

2019-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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