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V2785-20 11 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Museum entries, guided tours and workshops taxed at 10% or 21% depending on nature and recipients

A commercial entity managing an interpretation centre, providing guided tours and workshops, has requested clarification on the applicable VAT rate. The DGT indicates that the rate will depend on whether the centre qualifies as a museum and whether the activities constitute social assistance for specific groups.

The question raised

Applicable VAT rate for admissions to the interpretation center, guided tours, and workshops conducted.

The DGT's ruling

Admissions to the center shall be taxed at 10% if it can be classified as a museum. Guided tours and workshops shall be taxed at 10% only if they are considered social assistance services for the groups listed in Article 20.One.8º of the VAT Act. In any other case, the operations shall be taxed at the general rate of 21%.

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