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Mixed Services: DGT doctrinal evolution

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

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2020

Current position

Mixed services that combine hospitality with an autonomous recreational activity are taxed at the general rate of 21%. The reduced rate of 10% is reserved for the supply of food and beverages when carried out independently of the recreational activity or during hours without shows. The presence of background music or screens does not transform the hospitality service into a mixed one.

The DGT's position has remained constant since 2014, establishing that the combination of hospitality with autonomous recreational activities shifts the tax rate to 21%. Rulings have specified that the independence of services (such as the supply of food during hours without a show or at separate bars) allows for the maintenance of the 10% reduced rate.

Turning points

  1. V0264-14

    Establishes that the combination of hospitality with an autonomous recreational provision is taxed at 21%, clarifying that background music does not alter the service rate.

  2. V0326-14

    Specifies that packages grouping accommodation with services such as spa or aesthetics are taxed at 21%, regardless of whether they are itemized on the invoice.

  3. V1357-16

    Confirms that the 21% rate applies even if the customer does not use all the contracted services or if the prices are itemized.

Analysis based on 9 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9
V1437-14 30 May 2014

Supply of drinks at bars in municipal premises subject to 10% VAT

SG de Impuestos sobre el Consumo
tipo impositivosuministro de bebidasservicios mixtoshosteleríatipo reducido LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.2.2º
Affects CompanyExpat · Non-residentIndividual

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