How does VAT affect intermediation in cultural events?

The Directorate General of Taxes (Binding Consultation 3289-23), in response to a consultation on the intermediation in the sale of tickets to monuments, shows and cultural events, establishes the following:

Intermediation in the sale of tickets: It is considered a provision of services subject to VAT. If the intermediation is carried out in its own name, two transactions subject to VAT are generated: one from the organizer to the intermediary and the other from the intermediary to the end customer.
Place of performance of services: For services related to access to cultural events, the place of performance and subject to VAT is where the events physically occur. Therefore, the services rendered will be subject to the tax when the events are held in TIVA (territory of application of VAT) but will not be subject to the tax when they take place outside this territory.
Treatment of the ticket amount: The amounts paid for tickets are not considered as supplies and must be included in the VAT taxable amount. This is since they do not comply with the requirements established for the supplies, such as making payments in the name and on behalf of the client with an express mandate and justifying the actual amount of the expenses.
Special EU regime -One Stop Shop (OSS)-: When event access services are provided to end consumers in other EU Member States, they are performed in the Member State where the event takes place. The consulting entity could opt for the special Union scheme, which would allow it to declare and pay VAT in the Member State of consumption through a one-stop shop, thus simplifying the fulfilment of its tax obligations in different jurisdictions.