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V3235-21 29 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Admission to a light park with cultural animation may be subject to 10% VAT

A company inquires about the type of VAT applicable to admission to a temporary light park featuring cultural animations and sounds. The DGT indicates that the reduced rate shall apply if it is considered a live cultural performance.

The question raised

Question posed: The type of tax applicable to Value Added Tax on admission to said "light park".

The DGT's ruling

Admission to the light park shall be taxed at the reduced rate of 10% provided it can be considered admission to a live cultural performance. Otherwise, the general rate of 21% shall apply.

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