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V0881-14 31 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Playground services and children's entertainment subject to 21% VAT

A self-employed professional inquired about the VAT rate applicable to the organisation of inflatable playgrounds and children's shows. The DGT ruled that the general rate of 21% must be applied, as these do not qualify as social assistance services.

The question raised

Question raised: Applicable tax rate.

The DGT's ruling

Playground services and children's shows are not considered social assistance services for the protection of children and youth. As they are not exempt under Article 20.1.8 of Law 37/1992, they must be taxed at the 21% tax rate.

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