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V3013-18 ·23 November 2018 ·consulta-vinculante Medium impact
Tax

Admission to a house-museum subject to the reduced 10% VAT rate

A commercial company operating a building listed as a Site of National Interest has requested clarification on the VAT rate applicable to ticket sales for its house-museum. The DGT has determined that, as it meets the definition of a museum, the reduced rate of 10% applies.

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2018-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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