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El IVA en actividades culturales

El IVA es el principal impuesto indirecto que afrontan los particulares. Hay un IVA en actividades culturales reducido con el objetivo de fomentarlas. Lo cierto es que ha habido cambios en la normativa, de manera que es bueno saber cómo está actualmente. Esto te permitirá saber qué te vas a encontrar y, sobre todo, las ventajas de la normativa. Este artículo te explica cómo, cuándo y de qué manera se aplica esta reducción tributaria.

Cómo se aplica el IVA en actividades culturales

El IVA en actividades culturales se ha reducido del tipo general al reducido. En principio, se aplicaba el 21 % para este tipo de actividades. Hoy el tipo de gravamen pasa a ser del 10 %. La Ley 3/2017 de Presupuestos Generales del Estado ha consagrado la nueva regulación. Por el momento, sigue vigente y no hay perspectiva de modificarla.

Las actividades que se ven afectadas por la regulación son varias. Entran las visitas a bibliotecas, museoscorridas de toros, galerías de arte, pinacotecas, actuaciones musicales y actuaciones culturales en vivo. La idea es que organizar un evento cultural sea más económico porque se rebajarán las cotas. El objetivo, a medio plazo, es que se pueda mantener la competitividad.

El descuento se aplica a través del precio de las entradas. Esto supone que pasarás de pagar un 21 % por IVA a abonar un 10 %. El problema es que durante 5 años se ha tenido que pagar un 21 %. En consecuencia, hay una rebaja apreciable en el precio final.

¿Cuáles son los negocios que han quedado fuera del denominado IVA cultural?

El problema del IVA en actividades culturales es que no llega a todas las actividades relacionadas con este ámbito. Algunos ejemplos prácticos son el fútbol o el cine. En la práctica, este descuento deja fuera a los principales espectáculos de masas. El toreo es el único espectáculo de masas que sí está incluido, debido a la difícil clasificación que ha habido durante décadas; hoy se ubica como actividad cultural.

Hay un debate alrededor de las actividades que cubren o no el denominado IVA cultural y, año tras año, se plantea la conveniencia de ampliar ese espectro. Eso sí, lo que podemos decir es que en 2019 no va a haber ninguna variación. Las declaraciones del Gobierno van en la línea de añadir nuevas actividades, pero por el momento no hay nada decidido.

Conclusión

La Gestoría Fiscal Contable te puede asesorar para que sepas cuál es el tipo de gravamen en estas actividades. Esto es importante, tanto en tu posición de empresario como en la de usuario. El objetivo es que, a medio plazo, puedas hacer tus cálculos para no tener problemas.

Si eres profesional, te interesa contar con un asesoramiento integral. En la gestoría nos encargamos, no solo de asesorarte, sino, también, de presentar las liquidaciones de los tributos. El resultado es que no te preocuparás por los trámites básicos porque contarás con un profesional que los hará en tu lugar. Esto te permitirá ahorrar tiempo y dinero.

 

No dudes en llamarnos, somos una gestoría para PYMES y particulares de referencia en Barcelona.

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