Skip to content
Back to index
V3223-19 22 November 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Directing services for theatrical plays provided by individuals are not subject to the 10% reduced VAT rate

A professional who directs plays and manages staff recruitment has requested clarification regarding the applicable VAT rate. The DGT has determined that their directing services do not qualify for the 10% reduced rate, as they are not expressly provided for in the law.

The question raised

Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a dichas prestaciones de servicios.

Email
Contact