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V2934-19 ·23 October 2019 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to storytelling services provided by individuals

A professional storyteller inquired whether performances contracted by local councils and entities could be taxed at the reduced rate of 10%. The DGT ruled that, as an individual providing services to an organiser of theatrical works, the storyteller is entitled to this reduced rate.

In 5 key points

How it affects those involved

This ruling clarifies the VAT treatment for individual performers in the storytelling sector, confirming their eligibility for the reduced rate when working through theatrical organisers.

Lifecycle

2019-10-23PublishedPublished 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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