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V1887-23 ·29 June 2023 ·consulta-vinculante Medium impact
Tax

Hospitality, nightclub entry, and DJ services may be subject to 10% VAT under certain requirements

A hospitality company has requested clarification on the VAT rate applicable to its services and the hiring of a disc jockey. The DGT has determined that hospitality services and entry to nightclubs featuring DJ performances are subject to 10% VAT, whereas DJ services provided as an artist are subject to 10% if rendered to an organiser of musical works.

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Lifecycle

2023-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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