Doctrine by topic · DGT Observatory

Catering Services: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2015–2023

Current position

Catering services are taxed at the reduced rate of 10%. Access to nightclubs or dance halls is taxed at 10% if live cultural shows are offered, including a disc-jockey performance. If the entrance fee includes consumption, the taxable base must be broken down to apply the corresponding rate to each service separately.

The DGT's position remains constant regarding the distinction between tax rates for catering and access. The criterion that a disc-jockey performance allows for the application of the 10% rate to access, as it constitutes a live cultural show, has been consolidated. The doctrine requires the proportional breakdown of the taxable base when the price includes both access and consumption.

Turning points

30 June 2017 V1707-17

Establishes that access to nightclubs is taxed at 10% if there are live cultural shows, including a disc-jockey performance.
22 August 2017 V2182-17

Specifies that if the entrance fee includes consumption, the taxable base must be broken down proportionally to the market value of each service.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8

V2927-23 31 Oct 2023

Access to nightclubs with DJ performances subject to 10% VAT if deemed a cultural show

SG de Impuestos sobre el Consumo

tipo impositivo reducidoespectáculo cultural en vivoservicio de hosteleríaprestación de serviciosfactura rectificativa LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1887-23 29 Jun 2023

Hospitality, nightclub entry, and DJ services may be subject to 10% VAT under certain requirements

SG de Impuestos sobre el Consumo

tipo impositivo reducidoservicio de hosteleríaespectáculo cultural en vivoorganizador de obras musicalesprestación de servicios LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0398-23 22 Feb 2023

21% and 10% VAT rates applied based on the nature of services in a water park

SG de Impuestos sobre el Consumo

prestación únicaprestación accesoriatipo impositivoservicio de hosteleríatipo reducido LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.1º

Affects CompanyExpat · Non-residentIndividual

V2664-22 29 Dec 2022

VAT on restaurant booth rentals is 21% as it constitutes an independent service

SG de Impuestos sobre el Consumo

prestación accesoriaprestación únicaservicio de hosteleríacesión de usotipo impositivo LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 11.1

Affects CompanyExpat · Non-residentIndividual

V2183-17 22 Aug 2017

Club entry subject to 21% VAT unless live cultural shows or hospitality pre-payment applies

SG de Impuestos sobre el Consumo

tipo impositivoservicio de accesoespectáculo culturalservicio de hosteleríapago anticipado LIVA — Ley 37/1992 del IVA art. 75.2LIVA — Ley 37/1992 del IVA art. 79.2

Affects CompanyExpat · Non-residentIndividual

V2182-17 22 Aug 2017

10% VAT rate applies to nightclub entry if live cultural performances, such as DJ sets, are provided

SG de Impuestos sobre el Consumo

tipo impositivo reducidoespectáculo cultural en vivoservicio de hosteleríaprestación accesoriabase imponible LIVA — Ley 37/1992 del IVA art. 75.2LIVA — Ley 37/1992 del IVA art. 79.2

Affects CompanyExpat · Non-residentIndividual

V1707-17 30 Jun 2017

Nightclub entry taxed at 21% unless live cultural shows or hospitality pre-payment applies

SG de Impuestos sobre el Consumo

tipo impositivo reducidoespectáculo cultural en vivoservicio de hosteleríaprestación accesoriapago anticipado LIVA — Ley 37/1992 del IVA art. 75.2LIVA — Ley 37/1992 del IVA art. 79.2

Affects CompanyExpat · Non-residentIndividual

V3820-15 2 Dec 2015

Supply of drinks to association members at a price independent of membership fees is subject to VAT

SG de Impuestos sobre el Consumo

sujeciónexenciónentidad sin finalidad lucrativacontraprestacióntipo impositivo LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.3

Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.

Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.

Contact