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A company has requested clarification on the VAT rate applicable to tickets for an immersive dramatic and theatrical experience. The DGT has ruled that if the activity is classified as a live cultural show, the reduced rate of 10% applies.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a la entrada a dichas actividades.
La entrada a espectáculos culturales en vivo, como teatros o conciertos, tiene un tipo reducido del 10% según la Ley 37/1992. Si la actividad de inmersión descrita se considera un espectáculo cultural en vivo, tributará al 10%; de lo contrario, se aplicará el tipo general del 21%.
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