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V0398-23 ·22 February 2023 ·consulta-vinculante Medium impact
Tax

21% and 10% VAT rates applied based on the nature of services in a water park

A water park company has requested clarification on the VAT rates applicable to its various activities (entrance fees, sunbed rentals, catering, and vending machines). The DGT has determined that these are independent rather than ancillary services, meaning the standard or reduced rate must be applied according to the specific service provided.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between main and ancillary services for VAT purposes, ensuring that different activities within a single establishment are taxed correctly according to their specific nature.

Lifecycle

2023-02-22PublishedPublished 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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