VAT on concert tickets in Spain: when it is 21% and when it is 10%

You sell 3,000 tickets at EUR 40 each. EUR 120,000 lands in your account. How much of that is yours and how much belongs to the tax authority? What rate of VAT applies to your event? Do you have to issue an invoice to every buyer? What if the artist you hire is self-employed? What if they come from outside Spain? These questions seem basic, yet they keep raising doubts among promoters of every size, from someone organising their first concert in a 300-capacity venue to someone running festivals for 20,000 attendees.

Ticket sales taxation in Spain has nuances that directly affect your margin, your cash flow and your relationship with the Spanish Tax Agency (AEAT). And tax errors are not forgiven: an inspection that finds the wrong VAT rate applied can mean surcharges, late-payment interest and penalties that wipe out a whole year of event profit.

This article covers the VAT rates that apply to each type of event, invoicing obligations, promoter taxation (self-employed and companies), withholding on artists, VAT on cross-border events and the most common tax mistakes. It does not replace the advice of a tax professional, but it will give you the knowledge to ask the right questions and spot problems before it is too late.

What VAT rates apply to event tickets?

The reduced rate: 10%, and your concert falls under it

This is the point where the most outdated information circulates online, so it is worth going to the letter of the law. Article 91.Uno.2.6.º of VAT Law 37/1992 currently says, word for word:

«La entrada a bibliotecas, archivos y centros de documentación, museos, galerías de arte, pinacotecas, salas cinematográficas, teatros, circos, festejos taurinos, conciertos, y a los demás espectáculos culturales en vivo.» (Admission to libraries, archives and documentation centres, museums, art galleries, picture galleries, cinemas, theatres, circuses, bullfights, concerts, and other live cultural shows.)

Concerts, with no qualifier. The rule does not distinguish between classical and trap, nor does it require any declaration of cultural interest. That wording comes from Law 3/2017 on the State Budget for 2017, which moved live cultural shows from 21% back to 10% with effect from 29 June 2017; cinema followed the next year. Any guide that still says a rock concert is taxed at 21% describes the world before that reform.

On the same logic, Article 91.Uno.2 also applies 10% to:

• 8.º Amateur sporting events.
• 9.º Commercial exhibitions and fairs.

When you sell a ticket at EUR 40 (VAT included) at 10%, the taxable base is EUR 36.36 and the VAT charged is EUR 3.64. That VAT is not yours: you collect it on behalf of the tax authority and hand it over in the relevant quarterly or monthly return.

So what is left at 21%?

Article 90.Uno sets the standard rate at 21%, and Article 91 contains a closed list of exceptions: whatever does not fit that list goes at the standard rate. In the events world, less is left than it seems:

• Professional sporting events, because ordinal 8.º only covers amateur ones.
• Conventions, congresses and corporate events, which appear in none of the ordinals of Article 91.
• Admission to a nightclub or dance hall when there is no live show. This deserves a closer look, because it is the case where most people get it wrong.

Nightlife, where almost everyone gets it wrong

Binding ruling V2927-23, of 31 October 2023 dismantles the intuitive answer in three steps.

First: Law 3/2017 also rewrote ordinal 2.º of Article 91.Uno.2 and, in doing so, removed the exclusion for so-called "mixed hospitality services". The DGT states it bluntly: hospitality services provided in a nightclub, music bar, theatre café or concert café «pasan a tributar, en todo caso, al tipo impositivo reducido del 10 por ciento» (are now taxed, in all cases, at the reduced rate of 10 per cent), whether or not they are provided alongside shows, live music or karaoke. If you still see the old tag line about "barbecues and dance halls excluded", that text has been repealed.

Second: the *admission* service to the venue is separate from the hospitality service and, by default, is taxed at 21%.

Third, and this is the one that changes the outcome: that admission drops to 10% «cuando se ofrezcan de forma continuada o se celebren espectáculos culturales en directo» (when live cultural shows are offered on an ongoing basis or are held). And the DGT expressly resolves whether a DJ set counts as one. Its reasoning rests on the fact that the national collective agreement for dance halls, dance venues and nightclubs places disc jockeys within the artistic staff, and it concludes that their work «no se limita a poner la música» (is not limited to playing music) but involves original selection, adaptation and mixing, so that «la actuación de un disc-jockey en una discoteca tiene la consideración de espectáculo cultural en vivo» (the performance of a disc jockey in a nightclub is considered a live cultural show) and the ticket is taxed at 10%.

A fourth practical nuance: if what you charge at the door is not really admission but the advance payment of a drink, it goes at 10% under the hospitality route. And if the ticket covers both, Article 79.Dos requires you to split the taxable base between the two services and apply each one's own rate.

If your event sits between two of these categories, the call is not yours to make: ask your adviser to check it against the Directorate General of Taxes' doctrine before you set ticket prices.

Festivals and tickets that include more

What happens with a festival whose ticket gives access to concerts and also to workshops, sports activities or camping? The Directorate General of Taxes settled this in binding ruling V2032-23, of 12 July 2023, on exactly such a festival.

Its reasoning is that of the ancillary supply: if those activities «no constituyen un fin en sí» (are not an end in themselves) for the attendee but a means of enjoying the main service better, are offered with the same ticket, do not raise its price, and it does not matter whether they are used or not, then they follow the treatment of the main service. The DGT's conclusion: admission to the music event is taxed at 10% «así como a los demás servicios analizados que se presten conjuntamente, y de forma accesoria, con motivo de su celebración» (as well as the other services analysed that are provided jointly, and on an ancillary basis, on the occasion of its being held), camping included.

The nuance that decides the case is price. The ruling itself contrasts the scenario with the earlier V3037-15, where there were two ticket types and the one including camping cost more: there, camping stops being ancillary, becomes an independent supply and is taxed on its own. The practical rule for a promoter is straightforward: as soon as you charge separately for an extra, that extra no longer follows the ticket's rate.

VAT exemptions

Some events are exempt from VAT. The cultural exemption is the one in Article 20.Uno.14.º of the VAT Law, which covers theatrical, musical, choreographic and cinematographic performances, but only when they are provided by a public-law body or a private cultural establishment of a social nature within the meaning of Article 20.Tres. In practice:

• Theatrical, musical, choreographic, audiovisual and cinematographic performances, but only if provided by a public-law body or a private cultural establishment of a social nature. A commercial promoter does not get in through this door, however cultural the line-up.
• Visits to museums, galleries, monuments and protected natural areas, and the organisation of exhibitions, with the same subjective requirement.
• Educational and training activities, which go through a different route: Article 20.Uno.9.º, and only for subjects included in the curricula of the education system.

The requirements for an entity to have "social nature" are in Article 20.Tres: no profit motive, reinvestment of profits, and unpaid trustee or legal representative positions.

The exemption has an important downside: if you are exempt from VAT, you cannot deduct the input VAT on your purchases (suppliers, equipment, rentals). This can make the exemption less advantageous than it looks, especially if your costs have a significant VAT component.

What invoicing obligations does the promoter have?

Do you have to issue an invoice for every ticket sold?

Yes and no. The Invoicing Regulation (Royal Decree 1619/2012) establishes an obligation to issue an invoice for each transaction. But its Article 4 allows a simplified invoice (what used to be called a "ticket") when the amount does not exceed EUR 400 including VAT, and Article 7 lists exactly what details it must carry.

In practice, most ticket sales are documented as follows:

• Sales to individuals (B2C): the ticket itself acts as a simplified invoice, provided it contains the mandatory details (issuer's tax ID, date, description, total amount and VAT included)
• Sales to companies (B2B): if the buyer requests a full invoice (for example, a company buying tickets for its employees), you are obliged to issue it with all the tax details

Mandatory details on the simplified invoice (the ticket)

For your ticket to work as a simplified invoice, it must include:

• Invoice number (it can be the ticket or order number, as long as it is sequential)
• Date of issue
• Tax ID and name of the issuer (your company, or your own tax ID if you are self-employed)
• Description of the service ("Ticket [event name] - [date]")
• Tax rate applied
• Total amount (VAT included)

If your ticketing platform generates tickets with these details, you are covered. If not, check it urgently.

Invoicing between promoter and ticketing platform

One point that regularly causes confusion: the tax relationship between you (the promoter) and the ticketing platform you use. There are two models:

Intermediary model (commission agent): The platform charges a commission on every ticket sold. You are the seller of the service (the ticket); the platform is the intermediary. The platform invoices you its commission. You declare the full ticket revenue. This is the most common model on platforms such as Futura Tickets.

Resale model: The platform buys the tickets from the promoter and resells them to the public. In this case there are two transactions subject to VAT: the sale from the promoter to the platform and the sale from the platform to the public. It is a less common model and more complex from a tax point of view.

Make sure you are clear about which of the two models you operate under, because it affects how you declare income and expenses.

To see how the verifiable invoicing system fits into ticket sales, read the guide on VeriFactu and event invoicing.

Should you organise events as a self-employed person or as a company?

Self-employed (natural person)

If you organise events as a self-employed person, you pay personal income tax (IRPF). Income from ticket sales is declared as business activity income on form 130 (direct estimation) quarterly and in the annual return.

Quarterly obligations:

Annual obligations:

Company (legal entity)

If you operate as a limited company (SL) or another legal form, you pay Corporate Income Tax (IS). Article 29 of Law 27/2014 sets the general rate at 25% and establishes 15% for newly created entities in the first tax period with a positive taxable base and in the following one.

VAT obligations are the same. The differences are:

• You declare IS instead of IRPF
• Form 200 (IS return) annually, within the 25 calendar days following the six months after the end of the financial year
• Form 202 (IS instalment payments) in April, October and December
• Greater capacity to deduct expenses related to the activity
• Protection of personal assets against company debts

When does it make sense to move from self-employed to a company?

There is no universal answer, but as a rough guide:

• If your net profit exceeds EUR 40,000-50,000 a year, a company is usually more tax-efficient
• If you need to separate personal and business assets (because of the risk inherent in organising large events)
• If you are going to have partners or investors
• If you need to invoice large companies or public authorities (many require contracting with companies)

Consult your tax adviser. Moving from self-employed to a company has set-up and running costs (accounting, annual accounts, corporate books) that you need to weigh up.

Registering with the tax authority, form 036 and withholding are explained step by step in vender entradas en España: IVA, modelo 036 y retenciones (selling tickets in Spain: VAT, form 036 and withholding).

What withholding must be applied to artists and suppliers?

Withholding on artists resident in Spain

When you hire an artist or band that operates as a self-employed person, you must withhold IRPF from their invoice. Article 95.1 of the IRPF Regulation sets 15% as the general rate for professional activity income and 7% «en el período impositivo de inicio de actividades y en los dos siguientes» (in the tax period in which the activity starts and the following two), provided the artist had not carried on any professional activity the previous year and tells you in writing.

That same article opens a second 7% route designed precisely for the sector: it applies when the consideration derives from a service that, if provided as an employee, would fall within the special employment relationship of performing, audiovisual and musical artists, provided the previous year's income from that set of activities was below EUR 15,000 and made up more than 75% of their income from employment and business activities. Here too the artist's signed notification is a requirement, and you are obliged to keep it.

And watch the VAT on that invoice, because it is not the standard rate either. Article 91.Uno.2.13.º of the VAT Law applies 10% to «los prestados por intérpretes, artistas, directores y técnicos, que sean personas físicas, a los productores de películas cinematográficas (…) y a los organizadores de obras teatrales y musicales» (those provided by performers, artists, directors and technicians who are natural persons to producers of films (…) and to organisers of theatrical and musical works). The Directorate General of Taxes confirmed this in binding ruling V3006-19, of 28 October 2019, and also set the limit: services provided by show entrepreneurs or intermediaries who hire the band and re-invoice it go at 21%, even if they are natural persons.

Practical example of an artist who is a natural person invoicing the organiser directly:

You pay the EUR 750 of withholding to the tax authority through form 111 (quarterly) and form 190 (annual summary). Do not keep it: it belongs to the artist, but you act as collector.

Artists operating as a company

If the artist or band operates through a company (SL, SA), there is no IRPF withholding. The artist's company invoices you with VAT (if it is not exempt) and you pay the invoice in full.

Artists not resident in Spain

When you hire an artist from outside Spain, the tax treatment becomes significantly more complicated:

The rate is set by Article 25.1.a) of the consolidated text of the Non-Resident Income Tax (IRNR) Law, and it is not the same for everyone:

Artists resident in the EU or the European Economic Area (with effective exchange of tax information): 19%, not 24%. Applying the general rate to them is a very common mistake. If the artist provides a tax residence certificate, the relevant double taxation treaty can also apply, which in some cases reduces the withholding further.

Artists from the rest of the world: the general rate of 24%, or the reduced treaty rate if one exists. In addition, if the artist has no permanent establishment in Spain, VAT is reverse-charged (self-assessed): you declare both the output and input VAT on your form 303.

Documentation needed for non-resident artists:

• The artist's tax residence certificate (to apply the double taxation treaty)
• Performance contract detailing the fee
• Form 216 (IRNR withholding) filed quarterly
• Form 296 (annual summary of withholding on non-residents)

This is an area where a mistake can cost a lot of money. If you regularly hire international artists, you need a tax adviser who specialises in international entertainment taxation.

Where is VAT charged on cross-border events?

Where is the VAT on an event charged?

The VAT place-of-supply rules for live events are in Article 70.Uno of the VAT Law, and there are two, not one. Ordinal 3.º covers «el acceso a manifestaciones culturales, artísticas, deportivas, científicas, educativas, recreativas o similares» (admission to cultural, artistic, sporting, scientific, educational, recreational or similar events) when the recipient is a business or professional acting as such; ordinal 7.º.c) covers services related to those same events when the recipient is not, that is, sales to the public. They transpose Articles 53 and 54 of Directive 2006/112/EC. The result is identical in both cases:

• Tickets to events are taxed in the country where the event takes place, regardless of where the buyer or the organiser is resident.

This means that if you organise an event in Spain, you charge Spanish VAT, even if the buyer is French, German or American. And the other way round: if you organise an event in Portugal, you charge Portuguese VAT, even if you are a Spanish company.

Selling tickets to foreign companies (B2B)

When a company from another EU country buys tickets for your event in Spain, you charge Spanish VAT. Reverse charge does not apply because the special place-of-supply rule for events takes precedence.

It is a frequent mistake: promoters who, on seeing an EU VAT number, apply the exemption in Article 25 of the VAT Law (intra-Community supplies of goods). Tickets to live events are not supplies of goods: they are services located at the venue of the event by the special rule in Article 70.Uno.3.º, which takes precedence over the general rule based on the recipient's place of establishment.

The SII and event promoters

The Immediate Supply of Information (SII) is the system for keeping VAT record books through the AEAT's electronic office in almost real time. The following are required to use the SII:

• Companies registered in the REDEME (Monthly VAT Refund Register)
• Large companies (turnover >EUR 6,010,121.04 in the previous year)
• VAT groups

If your turnover as a promoter does not exceed that threshold and you are not voluntarily registered in the REDEME, you are not required to use the SII. But if you grow and exceed it, you will have to implement it. The SII requires you to send every invoice issued and received to the AEAT within four calendar days, which calls for compatible invoicing software.

If you sell tickets in another country, the tax rules change from one market to the next. We have our own guides on VAT (btw) on tickets in the Netherlands, electronic invoicing for events in Germany (E-Rechnung), how to sell tickets in Italy with SIAE, en Bélgica (in Belgium), in France, in Portugal and in the United Arab Emirates.

What expenses can event promoters deduct?

Direct event expenses

All expenses necessary for producing the event are tax deductible (and the input VAT is deductible in your VAT return):

• Venue or space rental
• Artist fees (the taxable base, not the withholding)
• Technical production: sound, lighting, stage
• Security and access staff
• Catering and bars (cost of product)
• Signage, decoration and branding
• Cleaning
• Event insurance
• Administrative permits and licences
• Medical and health services

Indirect expenses

• Marketing and advertising (campaigns, design, printing)
• Ticketing platform commissions
• Management and administration costs
• Tax and legal advice
• Travel related to production
• Software and digital tools

Non-deductible or restricted expenses

• Hospitality expenses for clients and suppliers: deductible up to a limit of 1% of the net turnover for the period, under Article 15.e) of the Corporate Income Tax Law
• Fines and administrative penalties (never deductible)
• Donations (not deductible as an expense, but they can generate deductions from the IS liability)
• Non-deductible VAT: if you carry out both exempt and non-exempt activities, you must apply the pro rata rule to determine what percentage of input VAT you can deduct

What are the most common tax mistakes when organising events?

Mistake 1: applying the wrong VAT rate

This is the most common and the most expensive mistake, and since 2017 it is made mostly in the opposite direction to the one usually warned about. With EUR 100,000 of box office (VAT included), applying 10% leaves a base of EUR 90,909.09 and EUR 9,090.91 of VAT; applying 21% leaves a base of EUR 82,644.63 and EUR 17,355.37 of VAT. The difference is EUR 8,264.46 of margin that a promoter loses by overcharging VAT on a concert that goes at the reduced rate.

In that case the money is not yours either: Article 89 of the VAT Law obliges you to correct the excess charge and issue a corrective invoice. And in the opposite direction, charging 10% where 21% was due, you pay the debt to the tax authority yourself, with surcharges and interest.

Mistake 2: not declaring bar income as your own

If you run the bars yourself (rather than a concessionaire), the income from drink and food sales is yours and you must declare it. Many promoters declare only tickets and "forget" the cash flow from the bars. The AEAT cross-checks data against payment terminals.

Mistake 3: paying artists without an invoice

If you pay an artist "off the books" (without an invoice), you cannot deduct the expense, you do not apply the withholding and, if the AEAT detects it, the penalties fall on both parties. Always demand an invoice, even from emerging artists who "have not registered yet".

Mistake 4: not withholding from self-employed artists

Forgetting the 15% (or 7%) withholding and paying the artist's invoice in full makes you liable for the amount you failed to withhold. The tax authority will claim it from you, not from the artist.

Mistake 5: treating complimentary tickets as exempt

Free tickets you give away (press, guests, sponsors) do not generate income, but they can generate self-supply subject to VAT if you give them to people not linked to the activity. Consult your adviser about the specific circumstances.

Mistake 6: not keeping a record of transactions with third parties

If the total of transactions with the same supplier or customer exceeds EUR 3,005.06 in the calendar year, you must declare it on form 347. This includes the ticketing platform, the sound technician, the artist and the venue owner. Failing to file, or filing with errors, leads to penalties.

Mistake 7: confusing VAT place of supply on international events

If you organise an event in Spain and a German company buys 50 tickets, the VAT is Spanish at the applicable rate. Do not issue an invoice without VAT because the buyer is intra-Community: the event place-of-supply rule is clear.

Data protection in invoicing

Invoicing tickets involves processing buyers' personal data: name, tax ID, address, payment details. All of this is subject to the GDPR and the Spanish data protection law (LOPDGDD). Points to bear in mind:

• Invoicing data is kept for the tax limitation period: four years, under Article 66 of the General Tax Law, and six years for commercial books and documentation, under Article 30 of the Commercial Code
• The buyer can exercise their right to erasure, but it does not apply if the data is needed to comply with a legal obligation (keeping invoices is one)
• Invoicing data cannot be used for marketing purposes without the buyer's specific consent

What is the promoter's tax calendar?

So that nothing slips past you, this is the annual calendar of obligations:

Exact deadlines can shift if they fall on a public holiday or weekend. Check the AEAT taxpayer calendar each year.

Conclusion: tax is not optional

Taxation is not the most exciting part of being a promoter, but it is the part that can sink you if you ignore it. A wrongly applied VAT rate, a withholding not made or a form not filed are not minor details: they are infringements that generate surcharges, interest and penalties that pile up quickly.

The three rules of tax survival for promoters are:

1. 1Work with a tax adviser who understands the entertainment sector (just any generic agency will not do: event taxation has particularities that require specific knowledge)
2. 2Automate everything you can (invoicing, withholding, quarterly forms) to avoid manual errors and meet deadlines
3. 3Document everything (contracts, invoices, expense receipts, artist accreditations) because, if an inspection ever arrives, the paperwork is your best defence

Do not let tax be a surprise at the end of the year. Build it into the planning of every event from the start: when you work out the price of your tickets, when you negotiate fees with artists, when you hire suppliers and when you balance the till after the event. It is the difference between a promoter who survives and one who thrives.

Sources

All links were consulted on 31 August 2026. Rates, thresholds and deadlines change with each budget law: confirm the wording in force and consult your adviser before applying any of this to a specific event.

• Law 37/1992 on VAT — Art. 20.Uno.14.º and 20.Tres (cultural exemption), Art. 25 (intra-Community supplies), Art. 70.Uno.3.º and 7.º.c) (place of supply), Art. 79.Dos (single price), Art. 89 (correction of VAT amounts), Art. 90.Uno (standard rate), Art. 91.Uno.2 ordinals 2.º, 6.º, 8.º and 9.º (reduced rates)
• Law 3/2017 on the State Budget for 2017, Art. 60 — the reform that returned live cultural shows to 10%
• DGT · binding ruling V2032-23, of 12 July 2023 — music festival and ancillary supplies included in the ticket
• DGT · binding ruling V2927-23, of 31 October 2023 — admission to nightclubs and DJ sets as a live cultural show
• DGT · binding ruling V3006-19, of 28 October 2019 — rate applicable to the invoice of an artist who is a natural person versus that of the show entrepreneur
• Royal Decree 1619/2012, Invoicing Regulation — Arts. 4 and 7 (simplified invoice), Art. 15 (corrective invoice)
• Royal Decree 439/2007, IRPF Regulation, Art. 95 — 15% and 7% withholding
• Royal Legislative Decree 5/2004, IRNR Law, Art. 25 — 24% general and 19% for EU and EEA residents
• Law 27/2014 on Corporate Income Tax — Art. 15.e) and Art. 29
• Law 58/2003, General Tax Law, Art. 66 and Commercial Code, Art. 30
• AEAT · taxpayer calendar and Immediate Supply of Information

Related: if you are putting an event together, also check the licencias y permisos que exige cada ciudad (licences and permits required in each city) and the seguro de responsabilidad civil que pide tu comunidad autónoma (public liability insurance required by your autonomous community).