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V2540-19 18 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

The reduced VAT rate of 10% applies to sound technician services provided to organizers of theatrical or musical works

A sound technician inquires about the VAT rate applicable to their services. The DGT responds that the 10% rate may be applied if the services are provided to organizers of theatrical or musical works, whereas for other activities, the general rate of 21% shall apply.

The question raised

Tax rate applicable for Value Added Tax purposes.

The DGT's ruling

Services provided by technicians, who are natural persons, to organizers of theatrical or musical works are taxed at 10% VAT. An organizer is defined as the person who orders the material or human resources for the performance. If the service does not refer to a theatrical or musical work, or is provided under concepts such as mediation or maintenance, the general rate of 21% shall apply.

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