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V0643-18 12 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Children's party entertainer services taxed at 10% VAT, while singing services at 21% or 10% depending on circumstances

A self-employed individual working as a children's party entertainer and singer has requested clarification on the applicable VAT rate. The DGT has determined that children's entertainment is taxed at 10%, whereas the rate for the singer depends on whether an admission fee is charged or if they are hired directly.

The question raised

Cuestión planteada Tipo impositivo aplicable a los servicios prestados por la consultante.

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