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A dancer, director and choreographer ask what VAT rate applies to their services provided to public bodies organising performances. The DGT confirms that a 10% reduced VAT rate applies when services are provided to organisers of theatrical or musical events.
Question posed: Applicable tax type to the services provided by the applicant to the public entities organizing the show.
Los servicios prestados por personas físicas con condición de artista, director o técnico a organizadores de obras teatrales o musicales tributan al 10% de IVA. Para ello, el destinatario debe ser quien ordene los medios para la representación y la obra debe ser de naturaleza teatral o musical. Si no se cumplen estos requisitos, se aplicará el tipo general del 21%.
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