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V0477-19 ·6 March 2019 ·consulta-vinculante Medium impact
Tax

Room rentals in nightclubs to be taxed at the 21% standard VAT rate as an independent supply

An association has requested a ruling on whether the new service of renting rooms in leisure venues (bars, nightclubs) constitutes an ancillary or an independent supply. The DGT has determined that, as it serves a purpose in itself for the customer, it is an independent supply subject to the standard VAT rate.

In 6 key points

Lifecycle

2019-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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