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V0091-19 15 January 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Ticket sales for access to olive oil mill facilities subject to 21% VAT

An olive oil mill inquired whether ticket sales for visiting its facilities could qualify for the reduced 10% VAT rate as a museum or cultural show. The DGT ruled that, as it does not meet the definition of a museum nor qualify as a social cultural entity, the standard rate must apply.

The question raised

Applicable tax rate for Value Added Tax on the sale of the aforementioned tickets.

The DGT's ruling

Entry to the facilities of an olive oil mill does not conform to the concept of a museum, and therefore the reduced rate of 10% provided for cultural shows cannot be applied. As the entity is not a cultural institution of a social nature, the exemption under Article 20 is also not applicable. Consequently, the operation is subject to the general tax rate of 21%.

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