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V2948-19 23 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to services provided by artists and technicians to producers and organisers

The applicant inquired about the applicable VAT rate for the services of technicians and artists. The DGT ruled that a 10% rate applies if the service providers are natural persons and the services are provided to film producers or organisers of theatrical and musical works.

The question raised

Tax rate applicable for Value Added Tax purposes to the services provided by technicians and artists to the applicant.

The DGT's ruling

The 10% rate applies to the provision of services by interpreters, artists, directors, and technicians who are natural persons, to film producers for exhibition in cinemas, and to organizers of theatrical and musical works. To be considered an organizer, one must arrange the material or human resources for the performance. The reduced rate is applicable regardless of the place of performance, the form of remuneration, or whether the activity is for profit.

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