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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.
Cuestión planteada Si la consultante debe considerar la facturación del Impuesto sobre estancias turísticas a la hora de cuantificar el volumen de operaciones a efectos del Impuesto sobre el Valor Añadido y, en su caso, forma de declarar las bases correspondientes a dicho Impuesto sobre estancias turísticas en los modelos 303 y 390.
El impuesto sobre estancias turísticas debe incorporarse a la base imponible del IVA de las operaciones de alojamiento. Al formar parte de la base imponible, su importe debe computarse para la determinación del volumen de operaciones. No existen obligaciones formales adicionales para su declaración, debiendo consignarse en los modelos 303 y 390 donde se declaren las operaciones de alojamiento.
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