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V3340-23 ·28 December 2023 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to services provided by artists and technicians to theatrical or musical production organisers

A flamenco dancer requested clarification on the VAT rate applicable to her performances and teaching classes. The DGT clarified that artistic services are subject to the 10% rate if provided to production organisers, and detailed the conditions for the exemption of teaching activities.

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2023-12-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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