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V2143-17 21 August 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Birdwatching tours taxed at 10% for under-25s and 21% for others

An individual requested clarification on the tax rates applicable to bird nest-making workshops and birdwatching tours. The DGT ruled that tours for those under 25 years of age benefit from a reduced rate of 10%, whereas craft workshops are subject to the standard 21% rate.

The question raised

Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.

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