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A hotel company has requested clarification on whether the funds received from a hotel chain to finance property renovations are subject to VAT. The Directorate-General for Taxes (DGT) has ruled that no VAT is applicable, as such a contribution does not constitute consideration for a service or the supply of goods.
Cuestión planteada Sujeción a efectos del Impuesto sobre el Valor Añadido de la aportación dineraria descrita.
La aportación monetaria para sufragar gastos de modernización del activo no constituye contraprestación de entregas de bienes o prestaciones de servicios. Al no existir un intercambio de prestaciones recíprocas donde el importe sea el contravalor de un servicio, la cantidad no está sujeta al IVA. Esto se mantiene aunque el pago se realice en distintos momentos según hitos contractuales. No obstante, los bienes o servicios en los que se materialice dicha contribución sí estarán sujetos al impuesto.
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