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V2325-14 9 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Storytelling services subject to 21% VAT, unless provided within a social assistance programme

A query was made regarding the VAT rate applicable to the professional activity of a storyteller. The DGT has determined that the standard rate of 21% applies, unless the service is provided as part of a social assistance programme, in which case the reduced rate of 10% would apply.

The question raised

Question raised: Applicable tax rate.

The DGT's ruling

Storytelling services provided by a natural person are not exempt from VAT, as the exemption for social assistance requires them to be provided by entities or establishments of a social nature. Therefore, the general rate of 21% shall apply, except when provided within a social assistance program, in which case the reduced rate of 10% shall apply.

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What is published here, applied to a company or a specific case. The first meeting is free.

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