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A company owning a hotel has queried whether payments received from a management company to guarantee a minimum level of profitability are subject to VAT. The DGT has determined that such amounts constitute consideration for the transfer of exploitation rights and must be taxed at the standard rate.
Cuestión planteada Sujeción a efectos del Impuesto sobre el Valor Añadido de dicho pago.
La cuantía pagada por el gestor para asegurar un beneficio mínimo funciona como contraprestación por la operación de cesión de la explotación hotelera. Al no ser una indemnización por pérdida de bienes o derechos, sino un mecanismo para asegurar un precio, la operación está sujeta al IVA. Por tanto, la propietaria debe repercutir el impuesto a la sociedad gestora al tipo general del 21 por ciento.
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