The applicable tax rate for “walking tours” services will be 10% if the tours are conducted by actors or comedians and are organized by the same entity providing the services. These “walking tours” are theatricalized tours of certain emblematic places in a city, where actors or comedians recreate scenes from the past or related to the locations during the entire duration of the tour. The company offering these services charges a fee for each ticket sold to individuals participating in the tours.
Therefore, the Value Added Tax (VAT) rate of 10% applies to the services provided by actors or comedians in the development of their professional activities, as long as they fulfill the mentioned conditions. Specifically, this rate is applicable when the services are considered part of a theatrical work and are provided to the organizer of the same, including services provided to the consulting entity if it assumes the organization of the theatrical performance and not merely acting as an intermediary.
If the services do not meet these criteria and the consulting entity acts only as an intermediary without assuming the organization and management of the theatrical performance, then the services would be subject to the general VAT rate of 21%.
Source: audiconsultores-etlglobal.com
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