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V3297-19 28 November 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Musical direction services involving staff recruitment are not subject to the 10% reduced VAT rate

A professional providing musical direction services who hires staff has requested clarification on the applicable VAT rate. The DGT has determined that these services do not qualify for the 10% reduced rate because they are not provided directly by the artist.

The question raised

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

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