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V2353-18 20 August 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Musical direction services for children's choirs shall be taxed at 10% or 21% VAT, or shall be exempt if social entity requirements are met

A civil society consults on the VAT taxation of musical direction services in choirs for children at risk of social exclusion. The DGT indicates that the rate will depend on whether the entity is of a social nature and whether the services are considered social assistance.

The question raised

Question raised: Taxation under Value Added Tax for said services.

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