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V2948-19 ·23 October 2019 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to services provided by artists and technicians to producers and organisers

The applicant inquired about the applicable VAT rate for the services of technicians and artists. The DGT ruled that a 10% rate applies if the service providers are natural persons and the services are provided to film producers or organisers of theatrical and musical works.

In 6 key points

Lifecycle

2019-10-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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