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V0158-17 24 January 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Tourist stay tax must be included in the VAT taxable base for accommodation

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.

The question raised

Whether the amounts received from clients of an accommodation establishment for the payment of the regional tourist stay tax form part of Value Added Tax.

The DGT's ruling

The tourist stay tax forms part of the VAT taxable base because the holder of the establishment acts as a substitute for the taxpayer by legal imposition. As they do not act on behalf and for the account of the client nor under an express mandate, the requirements to be considered a withheld tax are not met. Therefore, said tax must be included in the consideration for the accommodation operation.

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