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 have been 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%).
The Government has finally announced the reduction of VAT on cinema tickets, following the agreement with Ciudadanos.