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V1396-22 15 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

The professional services of a choreographer as a creator of a theatrical work are exempt from VAT

A query is made as to whether the services provided by a choreographer are exempt from VAT under the exemption for professional services of artists. The DGT responds that, as the choreographer is a creator of choreographic works (which form part of theatrical works), their professional services are exempt.

The question raised

Question posed: Whether the services provided by a choreographer are exempt from Value Added Tax.

The DGT's ruling

Professional services provided by choreographers are exempt from VAT when they act as professional creators of a theatrical work. This is based on the fact that choreography is the art of composing dances and the DGT doctrine includes choreographic works within the definition of theatrical works for the application of the exemption under Article 20.One.26 of Law 37/1992.

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