Skip to content
Back to index
V3171-17 11 December 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Admission to a house-museum subject to the reduced 10% VAT rate

A company requested clarification on the VAT rate applicable to ticket sales for a house-museum located in a building declared a Cultural Asset. The DGT has determined that, as it meets the definition of a museum, admission is subject to the reduced rate.

The question raised

Tax rate applicable to the sale of tickets for the museum.

The DGT's ruling

Entry to the house-museum subject to this tax inquiry shall be taxed at the reduced rate of 10% provided that the characteristics of a museum or gallery are met. To this end, the activity must be carried out by an entrepreneur or professional who organizes the means for its development on their own account. The concept of a museum is understood in accordance with the Spanish Historical Heritage Law and its legal or technical meaning.

Book your free first meeting