Skip to content
Back to index
V0291-18 7 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Live fireworks displays are taxed at the general VAT rate of 21 percent

An entity inquired whether its live fireworks displays could apply the reduced rate. The DGT responds that they are not considered cultural shows and must apply the general rate.

The question raised

Question raised: Applicable tax rate.

The DGT's ruling

The reduced rate of 10 percent applies only to live cultural shows provided for by law. Fireworks displays are not considered cultural shows under Article 91.One.2, number 6 of Law 37/1992. Therefore, these services must be taxed at the general tax rate of 21 percent.

Email
Contact