Exhibit 8.1

LIST OF SUBSIDIARIES

The following is a list of subsidiaries of Spotify Technology S.A. as of December 31, 2018:

Name of Subsidiary		Jurisdiction of Incorporation or Organization
Niland SA		France
Re:discover, Inc.		California, United States of America
S Servicios DeMúsica México S.A. De C.V.		Mexico
Sociedad Recaudadora SSMM México S.A. De C.V.		Mexico
Sonalytic Ltd		United Kingdom
Soundtrap AB		Sweden
Spotify AB		Sweden
Spotify Australia Pty Ltd		Australia
Spotify Austria GmbH		Austria
Spotify Belgium NV		Belgium
Spotify Brasil Serviços De Música LTDA		Brazil
Spotify Canada Inc.		Canada
Spotify Denmark ApS		Denmark
Spotify Dijital Müzik Ticaret ltd. Sti		Turkey
Spotify Finance Ltd		United Kingdom
Spotify Finland OY		Finland
Spotify France SAS		France
Spotify GmbH		Germany
Spotify Hong Kong Limited		Hong Kong
Spotify India Private Ltd		India
Spotify Italy SRL		Italy
Spotify Japan K.K		Japan
Spotify Ltd		United Kingdom
Spotify MENA FZ-LLC	United Arab Emirates
Spotify Netherlands B.V.	Netherlands

Spotify Norway AS	Norway
Spotify Poland Sp. z o.o.	Poland
Spotify Service AB	Sweden
Spotify Singapore Pte Ltd.	Singapore
Spotify South Africa	South Africa
Spotify Spain S.L.	Spain
Spotify Sweden AB	Sweden
Spotify Switzerland AG	Switzerland
Spotify Taiwan Ltd.	Taiwan
Spotify USA Inc.	Delaware, United States of America
Spotify OOO	Russia