The applicable tax rate for “lightpainting” services will be 10% if they are part of a theatrical or musical work and provided by the organizer of that work. This tax rate applies to the services of creating light or laser shows projected on surfaces such as walls or screens, which are considered part of a theatrical or musical performance.
However, if the services do not meet the criteria mentioned above, they would be subject to the general tax rate of 21% for the Value Added Tax (VAT).
Source: audiconsultores-etlglobal.com
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