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V2631-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Application of 10% reduced VAT rate to disc-jockey services under specific conditions

A disc-jockey enquiries about the applicable VAT rate for services rendered to a nightclub owner. The DGT determines that the 10% reduced rate may apply if the professional acts as an artist and the client is a musical work organizer.

In 6 key points

Lifecycle

2025-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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