Skip to content
V2927-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

Access to nightclubs with DJ performances subject to 10% VAT if deemed a cultural show

A hospitality company sought clarification on whether access to its nightclub should be taxed at 21% or 10% VAT. The DGT ruled that, as a DJ's performance constitutes a cultural expression, access to venues featuring continuous performances of this nature is subject to the reduced rate of 10%.

In 6 key points

Lifecycle

2023-10-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact