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V2943-16 24 June 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios mixtos de hostelería

Hospitality services in nightclubs or party venues taxed at 21% even when provided by a different company

An association has queried whether catering services in nightclubs should be taxed at 10% or 21% if the food and venue access are provided by different companies. The Directorate General for Taxes (DGT) has ruled that, as these constitute mixed hospitality services, they must be taxed at the standard rate of 21%.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

Los servicios de discotecas, salas de fiestas o similares que combinan restauración con actividades recreativas son servicios mixtos de hostelería y tributan al 21%. Este tipo se aplica aunque la restauración sea prestada por un empresario distinto al que explota el local, incluso si pertenecen al mismo grupo empresarial. No es posible fraccionar artificialmente la operación para aplicar el tipo reducido del 10%.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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