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V0070-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Monument access, guided tours and transfers taxed at 21% when provided on own account

A hotel entity requested clarification on the VAT rate applicable to monument entrance tickets, guided tours, and transfers that it subcontracts and invoices on its own account. The DGT ruled that, by acting on its own account, these services are independent of accommodation and must be taxed at their corresponding rate, which is generally 21%.

In 6 key points

How it affects those involved

Entities providing ancillary services on their own account must apply the standard VAT rate rather than the reduced rate applicable to accommodation.

Lifecycle

2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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