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V1061-19 17 May 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applicable to artistic services provided to theatrical or musical production organisers

An artist creating art installations for festivals and parties has requested clarification on the applicable VAT rate. The DGT has ruled that the 10% reduced rate may be applied if the services are considered part of a theatrical or musical production and are provided to an organiser.

The question raised

Type of Value Added Tax levy applicable to the activity carried out by the applicant.

The DGT's ruling

Services provided by artists (natural persons) are taxed at 10% when provided to organizers of theatrical or musical works. To this end, the activity must relate to dramatic, choreographic, or musical works. The rate shall be 21% if these requirements are not met or if the recipient is not a film organizer or producer.

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