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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Entry to nightclubs with live music taxed at 10% VAT; companies cannot claim refunds for excess amounts charged
V3296-23
Access to nightclubs with DJ performances subject to 10% VAT if deemed a cultural show
V2927-23
Hospitality, nightclub entry, and DJ services may be subject to 10% VAT under certain requirements
V1887-23
Reduced 10% VAT rate applies to live cultural shows and theatre tickets
V0418-23
VAT on dinosaur exhibition tickets to be taxed at either 10% or 21% depending on their nature
V0820-22
10% VAT rate applies to admission to live cultural shows
V0530-22
Admission to a light park with cultural animation may be subject to 10% VAT
V3235-21
Reduced 10% VAT rate applies to entry to art galleries or live cultural shows
V1307-21
Escape room services subject to the standard 21% VAT rate
V1288-19
Ticket sales for access to olive oil mill facilities subject to 21% VAT
V0091-19
Historical event organisation services taxed at 21%, except for show access at 10%
V3213-18
Party entertainment and event planning services taxed at 21% VAT, except for access to shows
V2760-18
Party entertainment and singing services subject to 21% VAT, unless an admission fee is charged
V2761-18
Music band services may be VAT exempt if provided by a social entity
V2743-18
10% VAT rate applies to nightclub entry if live cultural performances, such as DJ sets, are provided
V2182-17
Club entry subject to 21% VAT unless live cultural shows or hospitality pre-payment applies
V2183-17
Nightclub entry taxed at 21% unless live cultural shows or hospitality pre-payment applies
V1707-17
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