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V2712-18 ·5 October 2018 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to the resale of bullfighting event tickets when acting in one's own name

A company reselling bullfighting event tickets with a commercial margin has requested clarification on the applicable VAT rate. The DGT clarifies that the rate depends on whether the company acts on its own account or as an intermediary on behalf of another party.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for ticket resellers, distinguishing between those acting as principals and those acting as agents, which determines whether the reduced 10% rate or the standard rate applies.

Lifecycle

2018-10-05PublishedPublished 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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