Yes. If you don't make money from it AND it is from personal use, it is technically legal.
In practice, however, restaurants, salons for private weedings and even individuals who throw parties in their houses are being sued (or charged with a fee) for using copyrighted music in a non-personal or profit-making way. It's totally insane.
The tax is collected not by the goverment but instead by an increasingly-powerful-lobby who "represent the artists" (called SGAE) so the situation it's only getting worse.
In practice, however, restaurants, salons for private weedings and even individuals who throw parties in their houses are being sued (or charged with a fee) for using copyrighted music in a non-personal or profit-making way. It's totally insane.
The tax is collected not by the goverment but instead by an increasingly-powerful-lobby who "represent the artists" (called SGAE) so the situation it's only getting worse.