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A hotel entity in the Balearic Islands has requested clarification on whether the tourist stay tax should be included in the VAT taxable amount and how it should be declared. The DGT has ruled that this regional tax forms part of the consideration for accommodation services.
This ruling clarifies that regional tourist taxes are not separate from the service price but are part of the total consideration, meaning they must be included in the VAT taxable base and the company's total turnover.
The tax team reviews your specific situation.
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