Until very recently, performances at discotheques had always been taxed at 21% VAT rate.
A recent binding consultation of the General Directorate for Taxation (V1707-17, of 30.06.2017) considers that a disc-jockey not only plays music, but he also performs an artistic work of musical selection. As a result, such performance has to be considered a live cultural show.
Based on this consideration, the aforementioned binding consultation V1707-17 concludes wwthat the pertinent VAT rate to be applied to a disc-jockey performance is 10%.
Article 90.1 of Law 37 / 1992 , of 28.12.1992.Article 60 of Law 3/2017, of 27.06.2017.
Binding consultation No. V1707-17, of 30.06.2017.
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