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A query was raised regarding whether the regional tourist stay tax in the Balearic Islands forms part of the VAT taxable base. The DGT ruled that it does, as the establishment owner acts as a substitute for the taxpayer rather than a mere intermediary paying on behalf of the client.
Cuestión planteada Si forma parte del Impuesto sobre el Valor Añadido los importes recibidos de los clientes de un establecimiento de alojamiento para el pago del impuesto autonómico sobre estancias turísticas.
El impuesto sobre estancias turísticas forma parte de la base imponible del IVA porque el titular del establecimiento actúa como sustituto del contribuyente por imposición legal. Al no actuar en nombre y por cuenta del cliente ni bajo un mandato expreso, no se cumplen los requisitos para ser considerado un suplido. Por tanto, dicho tributo debe incluirse en la contraprestación de la operación de alojamiento.
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