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A query was made regarding the VAT rate applicable to entry fees for party venues and nightclubs, and whether a DJ performance constitutes a cultural show. The DGT has determined that general entry is taxed at 21%, but reduces to 10% if live performances (including DJs) are provided or if the amount constitutes a pre-payment for hospitality services.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable al servicio de acceso a salas de fiesta, baile y discotecas. La misma cuestión cuando se ofrezcan espectáculos en vivo y, en particular, una actuación de disc-jockey. Tributación cuando con el servicio de acceso se ofrezca una consumición del servicio de bar.
El servicio de acceso a discotecas y salas de baile tributa al 21% por ser independiente del servicio de hostelería. No obstante, aplicará el tipo reducido del 10% si se ofrecen espectáculos culturales en vivo, considerando la actuación de un disc-jockey como tal. Si el importe de la entrada constituye un pago anticipado de consumiciones, se aplicará el 10%. Si el precio incluye tanto el acceso como la consumición, se debe prorratear la base imponible según el valor de mercado de cada servicio.
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