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A guitarist performing in a group and hiring other musicians has enquired about the applicable VAT rate and the correctness of their IAE classification. The DGT has ruled that their management services are subject to 21% VAT, whereas the services provided by the individual artists hired are subject to 10% VAT.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a las facturas que emite el consultante por los servicios que presta. Asimismo, desea conocer si el epígrafe en el que se encuentra dado de alta en el Impuesto sobre Actividades Económicas es el correcto.
El tipo reducido del 10% se aplica a las prestaciones de servicios de intérpretes, artistas, directores y técnicos que sean personas físicas a organizadores de obras musicales. Los servicios prestados por el empresario que actúa como mediador o gestor de los músicos tributan al tipo general del 21%. En cuanto al IAE, la actividad de realizar actuaciones musicales debe clasificarse en el grupo 039 de la sección 3ª de las Tarifas.
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