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V2664-18 ·2 October 2018 ·consulta-vinculante Medium impact
Tax

Cinema admissions subject to 10% VAT since 5 July 2018

A film exhibition company has requested clarification on the VAT rate applicable to a service involving the screening of a film featuring animation and dance. The Directorate-General for Taxes (DGT) clarifies that the applicable tax rate depends on the date and the regulations in force at that time.

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2018-10-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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