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V0304-26 12 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% VAT applies to artist and technician services if association organises performance

A non-profit association asks what VAT rate to apply to music, storytelling and games services. The DGT responds that the reduced rate of 10% applies if the service providers are individuals (artists, directors or technicians) and the association acts as the organiser of a theatrical or musical performance.

The question raised

The applicable tax rate, for Value Added Tax purposes, for the services contracted by the applicant.

The DGT's ruling

The 10% rate applies to services provided by artists, directors, and technicians (natural persons) to organizers of theatrical or musical works. An organizer is considered to be anyone who orders the material or human resources for the performance. For the reduced rate to apply, the association must undertake the organization and not be limited to mediation. In any other case, the applicable rate is the general rate of 21%.

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