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A nautical club has enquired whether the navigation aid fee it pays as a substitute, and subsequently recharges to its clients, is subject to VAT. The Directorate General for Taxes (DGT) has ruled that the fee must be included in the VAT taxable base due to its direct link to the port services provided.
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 ayuda a la navegación debe formar parte de la base imponible del IVA de las prestaciones de servicios portuarios debido al vínculo directo entre el hecho imponible de la tasa (señalización marítima) y los servicios prestados. En caso de no existir dicho vínculo directo, la tasa se consideraría una prestación accesoria de los servicios portuarios y recibiría el mismo tratamiento fiscal. No se puede considerar como un suplido porque el club actúa como sustituto del contribuyente y no en nombre y por cuenta del cliente bajo mandato expreso.
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