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V1862-23 27 June 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to dancers' and choreographers' services provided to theatrical or musical production organisers

A self-employed dancer and choreographer has requested clarification on the applicable VAT rate for their services. The DGT has ruled that a reduced rate of 10% applies if the services are provided to organisers of theatrical or musical productions; otherwise, the standard rate of 21% must be applied.

The question raised

Applicable tax rate for services provided by the applicant for Value Added Tax purposes.

The DGT's ruling

Services provided by artists, directors, or technicians (natural persons) are taxed at a 10% VAT rate when provided to film producers or organizers of theatrical or musical works. For this rate to apply, the recipient must be the party ordering the means for the performance. If the service does not meet these requirements, the general rate of 21% shall apply.

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