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A circus performer has requested clarification on the applicable VAT rate for their activities. The DGT has determined that, following the 2019 regulatory changes, many circus performances may be classified as theatrical, musical, or pantomime shows, allowing for the application of the 10% reduced rate when services are provided to organisers.
Cuestión planteada Tipo de gravamen del Impuesto sobre el Valor Añadido aplicable a la actividad desarrollada por el consultante.
Los servicios prestados por artistas, personas físicas, a organizadores de obras teatrales o musicales tributan al tipo reducido del 10%. Dado que muchas actuaciones de artistas de circo se encuadran en espectáculos musicales, coreográficos, pantomímicos o dramáticos, se aplica este tipo impositivo cuando el servicio se presta a un organizador. No influye el lugar de la actuación ni la forma de determinar el importe de la contraprestación.
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