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V0830-26 17 April 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

DJ services may be subject to 10% VAT if considered part of a musical work provided to an event organizer

The DGT confirms that DJ services may be taxed at the reduced 10% rate if they are regarded as part of a musical work and are provided to an event organizer.

The question raised

Se cuestiona a efectos del Impuesto sobre el Valor Añadido si la actividad de Disc-Jockey se encuentra sujeta al tipo impositivo reducido del 10 por ciento por ser considerados artistas.

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