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A query was raised regarding the applicable VAT rate for nightclub entry, whether a DJ performance constitutes a cultural performance, and how to tax entry fees that include refreshments. The DGT has determined that entry is subject to the 10% rate if live performances are provided, and has clarified how to apportion the taxable base when hospitality services are included.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable al servicio de acceso a salas de fiesta, baile y discotecas y otros establecimientos de ocio nocturno. 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 regla general. No obstante, si se ofrecen espectáculos culturales en vivo, el acceso tributa al 10%, considerándose la actuación de un disc-jockey como un espectáculo cultural en directo. Si la entrada incluye consumiciones, se debe desglosar la base imponible proporcionalmente al valor de mercado de cada servicio: el de hostelería al 10% y el de acceso al 21% (o al 10% si hay espectáculo cultural).
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