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V3213-18 18 December 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Historical event organisation services taxed at 21%, except for show access at 10%

A company specialising in historical reenactments and events sought clarification on the applicable VAT rate. The DGT ruled that event organisation is subject to the standard rate, whereas only the ticket or access to the live cultural performance may qualify for the reduced rate.

The question raised

Applicable VAT tax rate.

The DGT's ruling

Event organization and historical recreation services contracted by third parties are taxed at 21%. If the company manages the event and charges an admission fee, only the service of access to the live cultural show is taxed at 10%. All other independent services distinct from access must be taxed at the general rate of 21%.

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