- VAT + Culture

Since 1986, the year of introduction of this European tax in Spain, cinema tickets in Spain have always been taxed at a reduced rate (8%). It was in 2012 when, as a result of the economic crisis, the rate went to the maximum of 21%, while in the rest of Europe the cinema tickets remained at a reduced rate.

Since then, we were the exception within the Eurozone, which has put us in a situation of clear disadvantage compared to other countries that, in a similar crisis, have not hesitated to protect their cultural sector, keeping it in the reduced type, or even lowering it.

Since June 29, 2017, live cultural events have taxed again at the reduced rate (10%), and finally on 5th July 2018, the Government announced the reduction of VAT on cinema tickets at the reduced rate of 10%.

La Unión de Asociaciones de las Industrias Culturales emerged as a result of this increase of 13 points of the VAT. Representing more than 4,000 theater companies, live music, film and performing arts, expressed its incomprehension for this rise and fought for the return to the reduced tax rate, in line with the taxation of the rest of the countries in the euro zone.

The Union continued claiming the reduction of the VAT for the cinema tickets, the only cultural spectacle taxed at 21%, until  the Government returned to the reduced type of the tax rate.

The Union, which represented more than 4,000 companies in the sector and 150,000 direct jobs, had as Executive Committee: 

  • APM: Asociación de Promotores Musicales de España
  • ARTE: Asociación de Representantes Técnicos del Espectáculo
  • FAETEDA: Federación Estatal de Asociaciones de Empresas de Teatro y Danza
  • FECE: Federación de Empresarios de Cine de España
  • FAPAE: Confederación de productores audiovisuales españoles
  • FEDICINE: Federación de Distribuidores Cinematográficos

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