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The taxpayer queried the applicable VAT rate for ticket sales of their dramatised walking tours and the hiring of comedians or actors. The DGT ruled that tickets are taxed at 10% if they constitute live cultural shows, and artist services are taxed at 10% if provided to an organiser of theatrical or musical works.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a la venta de entradas por los servicios prestados por la consultante a los consumidores finales, así como también, conocer el tipo del Impuesto aplicable a la prestación de servicios de cómicos o actores autónomos en favor de la consultante si fuera ésta la que contratara sus servicios.
Las entradas a espectáculos culturales en vivo, como teatros o cómicos, tributan al 10% siempre que se consideren tales; de lo contrario, se aplica el 21%. Los servicios de artistas o técnicos (personas físicas) prestados a organizadores de obras teatrales o musicales también tributan al 10%. Se considera organizador a quien ordene los medios para la representación y no sea un mero intermediario. Si la empresa consultante actúa solo como intermediaria y no como organizadora, los servicios de los artistas tributarán al 21%.
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