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V2761-18 19 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Party entertainment and singing services subject to 21% VAT, unless an admission fee is charged

A professional working as a children's party entertainer and singer has requested clarification on the applicable VAT rate. The DGT has determined that her services are subject to the general rate of 21%, unless she manages the event and charges an admission fee for access to the cultural performance.

The question raised

Tax rate applicable to the services provided by the applicant.

The DGT's ruling

Children's party entertainment services are taxed at 21% as they do not constitute social assistance or child protection. As a singer, if hired by an organizer, the 21% rate applies. If managing the event, services other than admission are taxed at 21%, but the service of admission to a live cultural show is taxed at 10%.

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