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An association of business owners has requested clarification on the VAT rate applicable to entry fees for nightclubs and dance halls, and whether DJ performances constitute cultural shows. The Directorate General of Taxes (DGT) has ruled that general entry is taxed at 21%, but the rate reduces to 10% if live cultural performances (including DJs) are provided or if the fee 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, el tipo será 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 únicamente 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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