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MEDIUM
FISCAL

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

V2631-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2631-25
Published
23 Dec 2025

Summary

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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