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A consultation was made regarding whether the regional tax on tourist stays in the Balearic Islands should be included in the VAT taxable base for accommodation services. The DGT ruled that, as it is not a disbursement, said tax must form part of the consideration subject to VAT.
This ruling clarifies that regional tourist taxes cannot be treated as separate disbursements but must be integrated into the total price subject to VAT, affecting how accommodation providers calculate and report their tax liabilities.
The tax team reviews your specific situation.
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