{"id":6385,"date":"2019-04-09T09:58:37","date_gmt":"2019-04-09T07:58:37","guid":{"rendered":"https:\/\/www.faeteda.org\/?post_type=avada_faq&#038;p=6385"},"modified":"2019-08-07T11:12:17","modified_gmt":"2019-08-07T09:12:17","slug":"cual-es-el-tipo-aplicable-de-iva-a-los-caches-de-espectaculos","status":"publish","type":"avada_faq","link":"https:\/\/ubicarte.faeteda.org\/en\/faq-items\/cual-es-el-tipo-aplicable-de-iva-a-los-caches-de-espectaculos\/","title":{"rendered":"\u00bfCu\u00e1l es el tipo aplicable de IVA a los cach\u00e9s de espect\u00e1culos, en el caso de los aut\u00f3nomos?"},"content":{"rendered":"<p>Los servicios de los <strong>ARTISTAS<\/strong> a los organizadores de espect\u00e1culos, se facturan al IVA del 10%, tanto si act\u00faan individualmente, como si tienen contratados a otros artistas. El requisito formal para aplicar este tipo de IVA es que el int\u00e9rprete, artista, director o t\u00e9cnico est\u00e9 dado de alta en el censo de la AEAT como profesional en alg\u00fan ep\u00edgrafe del IAE 011 a 039.<\/p>\n<p>Si bien Hacienda realiza una interpretaci\u00f3n amplia del redactado legal del nuevo apartado 13.\u00ba del art\u00edculo 91.Uno.2 de la <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1992-28740&amp;tn=1&amp;p=20181229#a91\" target=\"_blank\" rel=\"noopener noreferrer\">Ley del IVA<\/a>, quedar\u00edan fuera de este tipo reducido, los <strong>PRODUCTORES TEATRALES<\/strong> que sean personas f\u00edsicas en alta como <strong>AUT\u00d3NOMOS<\/strong> y que, por lo tanto, no prestan directamente sus servicios (ep\u00edgrafe IAE 851, representante t\u00e9cnico del espect\u00e1culo).<\/p>\n<p><strong>EN CONCLUSI\u00d3N:<\/strong> se deber\u00e1 aplicar el tipo impositivo del 10% si el aut\u00f3nomo est\u00e1 dado de alta en alg\u00fan ep\u00edgrafe del IAE 011 a 039 y el 21% si se encuentra en el ep\u00edgrafe 851 (representante t\u00e9cnico del espect\u00e1culo).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Los servicios de los ARTISTAS a los organizadores de espect\u00e1culos, se facturan al IVA del 10%, tanto si act\u00faan individualmente, como si tienen contratados a otros artistas. El requisito formal para aplicar este tipo de IVA es que  [&#8230;]<\/p>\n","protected":false},"author":5,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"faq_category":[322],"class_list":["post-6385","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-asesoria-juridica"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfCu\u00e1l es el tipo aplicable de IVA a los cach\u00e9s de espect\u00e1culos, en el caso de los aut\u00f3nomos? - Ubicarte<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ubicarte.faeteda.org\/en\/faq-items\/cual-es-el-tipo-aplicable-de-iva-a-los-caches-de-espectaculos\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfCu\u00e1l es el tipo aplicable de IVA a los cach\u00e9s de espect\u00e1culos, en el caso de los aut\u00f3nomos? - Ubicarte\" \/>\n<meta property=\"og:description\" content=\"Los servicios de los ARTISTAS a los organizadores de espect\u00e1culos, se facturan al IVA del 10%, tanto si act\u00faan individualmente, como si tienen contratados a otros artistas. 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