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V3009-19 ·28 October 2019 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to musicians' services provided as individuals to organisers of theatrical or musical works

A musician and entertainment entrepreneur has requested clarification on the applicable VAT rate for their services. The DGT clarifies that services provided as an individual to organisers of musical works are subject to a 10% rate, whereas other services are subject to the standard 21% rate.

In 6 key points

Lifecycle

2019-10-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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