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V3235-21 ·29 December 2021 ·consulta-vinculante Medium impact
Tax

Admission to a light park with cultural animation may be subject to 10% VAT

A company inquires about the type of VAT applicable to admission to a temporary light park featuring cultural animations and sounds. The DGT indicates that the reduced rate shall apply if it is considered a live cultural performance.

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Lifecycle

2021-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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