- Entry to a festival with the right to participate in sports activities, attend workshops, and camp is subject to a 10% VAT.
- The consultation is about a person starting a business organizing events, specifically music festivals.
- The entry to the festival includes access to live music concerts as well as sports activities, workshops, and camping.
- The activities mentioned are considered accessory to the main service of accessing the music event.
- In a previous case, the camping service was subject to taxation, but in this case, it is considered accessory to the main service.
- Therefore, the access to the music event and other related services will be taxed at a reduced rate of 10%.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Spain"
- Spain: Key VAT Compliance Deadlines for January and February 2026
- Spain Opens Temporary SII Exit Window After VERI*FACTU Mandate Delay to 2027
- Express Revocation of VAT Special Regime Renunciation Required; Tacit Revocation Not Permitted
- Spain Postpones Verifactu Ordinance to 2027, Grants Exceptional SII Opt-Out Until January 2026
- Spain Opens Special SII Exit Window After VERI*FACTU Deadline Postponement for Voluntary Participants












