Skip to content
V2760-18 ·19 October 2018 ·consulta-vinculante Medium impact
Tax

Party entertainment and event planning services taxed at 21% VAT, except for access to shows

An entrepreneur sought clarification on the VAT rate applicable to her services involving the organisation of theatrical plays, shows, and children's party entertainment. The DGT has determined that most of these services are subject to the 21% rate, with the exception of admission fees for live cultural shows, which attract the 10% reduced rate.

In 6 key points

Lifecycle

2018-10-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact