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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.
Cuestión planteada 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.
Los servicios de disc-jockeys prestados por personas físicas tributan al 10% de IVA cuando se refieren a una obra musical y se prestan a su organizador. Esto incluye servicios a particulares en eventos familiares que asuman la organización de la obra y no sean meros intermediarios. En cualquier otro caso, como la prestación a intermediarios que solo realizan mediación, se aplicará el tipo general del 21%.
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