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V1864-23 27 June 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

The reduced VAT rate of 10% applies to singers providing services to private individuals who organize a musical work

A singer inquires about the VAT rate applicable when performing at weddings for private individuals. The DGT establishes that the 10% rate may be applied if the private individuals act as organizers of the musical work and not merely as intermediaries.

The question raised

Question raised: Applicable tax rate for Value Added Tax purposes for the services to be provided.

The DGT's ruling

Services provided by artists and technicians (natural persons) are taxed at a 10% VAT rate when provided to organizers of theatrical or musical works. Private individuals who contract performances for private events, such as weddings, may be considered organizers if they assume the coordination of material or human resources for the work. If the private individual acts only as an intermediary without assuming management and organization, the general rate of 21% shall apply.

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