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A marina concessionaire has requested clarification on whether the navigation aid fee, paid as a substitute for the taxpayer, should be subject to VAT when recharged to customers. The Directorate General for Taxes (DGT) ruled that, due to its direct link to port services, the fee forms part of the tax's taxable base.
Cuestión planteada Si el importe de la tasa que va a repercutir la consultante a sus clientes se encontraría sujeto al Impuesto sobre el Valor Añadido.
La tasa de ayudas a la navegación debe integrarse en la base imponible del IVA de las prestaciones de servicios portuarios por existir un vínculo directo entre el hecho imponible de la tasa (señalización marítima) y los servicios prestados. Asimismo, la consultante no actúa como mero agente de suplidos, sino como sustituto del contribuyente, por lo que la repercusión no es un gasto pagado por cuenta ajena. Incluso si no se apreciara vínculo directo, la tasa tendría carácter accesorio a la prestación principal de servicios portuarios y recibiría el mismo tratamiento fiscal.
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