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V0287-18 7 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Access to fairground attractions is subject to the general VAT rate of 21 percent

A company operating itinerant fairground carousels inquires as to which VAT rate should be applied to its services. The DGT determines that the reduced rate for cultural shows does not apply, but rather the general rate.

The question raised

Question raised: Applicable Value Added Tax rate.

The DGT's ruling

Access to fairground attractions is not included in the 10% reduced tax rate applicable to live cultural shows. Following the amendment of Royal Decree-Law 20/2012 and the subsequent Law 3/2017, fairground attractions are excluded from the reduced rate. Therefore, the general tax rate of 21% must be applied.

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