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V0147-20 21 January 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Show direction and staffing services ineligible for 10% reduced VAT rate

A professional providing show direction and staffing services sought clarification on the applicable VAT rate. The DGT ruled that these services do not qualify for the 10% reduced rate, as they are not services provided directly by artists, directors, or technicians.

The question raised

Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a dichas prestaciones de servicios.

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