Cinemes Texas presents the first stage play in the world against a tax for movie theaters. A play that consists of just a simple thing: two guys sitting in front of a big screen to enjoy a movie. In this way, the spectators will be able to watch the whole film but paying just the price of a stage play ticket, and in this way, avoid the 21% value-added tax.

The total cost of the work consisted of the fees of the two actors (according to the standard Spanish Actors and Actresses Union rates), two chairs that forms the sole stage material during the work, and the printing of the cards that promoted it. The total cost was of 1,250 euros.

A campaign against the discrimination towards the film industry; the only form of cultural expression to which the 21% of value-added tax will still be applied to unless we do something about it.

A protest campaign for paying at the movie theaters the same tax that is paid in the other areas of cultural expression.

The campaign started with the advertising and communication of the event. Advertisements were placed on newspapers, calling the audience to see a special play that was called “Two Guys Go to the Movies”.

On the day of the event, people went to the film/stage theater to see the play and, when they entered, they realized that the play was actually a simple film projection, but at a lower price. Just one detail, two actors performed a simple stage play before the projection.

This had a big repercussion in the big media, which amplified largely the range of the campaign.

Many of the most important media outlets, channels and news programs of the country echoed the idea, putting the absurdity of the law in the spotlight.

The campaign has generated much more repercussion in the media than if the complaint had been pushed forward through traditional channels —protests, demands on newspapers, etc.

Nowadays, the regularization of the cultural value-added tax in favor of the film industry is present in all political parties’ and government media’s agenda. An amend to the measure is being evaluated and in the following months we can expect to see a change in it.

Because we drop the usual price of a cinema ticket, making it more accessible and attractive for spectators and the price drop being the very message of the action. In other words, the price reduction responded to a demonstrative act against a ridiculously high VAT rate for cultural expression.

Unlike other industries —like drama, dance or music—, today, film is the only one that keeps the 21% of value-added tax.

That is why the strategy was to create a campaign that would demonstrate that this differentiated tax was completely absurd, to generate conscience around the topic and get media repercussion.

Since 2012, the 21% value-added tax on films caused a decrease in audience of up to 30% and a 22% decrease in revenues. More than 300 theaters and more than 500 cultural companies related to the industry have been closed all across the country. This has also significantly affected the local and independent production, leaving a market that is becoming more and more deprived and concentrated.

Unlike other industries —like drama, dance or music—, today, film is the only one that keeps the 21% of value-added tax.