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V2631-25 23 December 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Application of 10% reduced VAT rate to disc-jockey services under specific conditions

A disc-jockey enquiries about the applicable VAT rate for services rendered to a nightclub owner. The DGT determines that the 10% reduced rate may apply if the professional acts as an artist and the client is a musical work organizer.

The question raised

Value Added Tax rate applicable to their activity.

The DGT's ruling

Disc jockey services provided by natural persons are taxed at 10% if they are considered artistic services provided to organizers of musical works. To this end, the disc jockey must perform a task of original musical selection and mixing, and the recipient must be the one organizing the means for the performance, without being limited to mediation. If these requirements are not met, the general rate of 21% shall apply.

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