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V2761-18 ·19 October 2018 ·consulta-vinculante Medium impact
Tax

Party entertainment and singing services subject to 21% VAT, unless an admission fee is charged

A professional working as a children's party entertainer and singer has requested clarification on the applicable VAT rate. The DGT has determined that her services are subject to the general rate of 21%, unless she manages the event and charges an admission fee for access to the cultural performance.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between general service provision and cultural performances, affecting how entertainers must structure their billing and event management to benefit from reduced VAT rates.

Lifecycle

2018-10-19PublishedPublished 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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