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V0326-14 11 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Mixed catering services and hotel service packages subject to the 21% standard VAT rate

A hotel entity has requested clarification on the VAT rates applicable to various goods and services offered to its customers. The DGT has clarified that mixed catering services and packages combining accommodation with other services are subject to the 21% rate, whereas certain complementary or transport services maintain the reduced rate of 10%.

The question raised

Applicable tax rate.

The DGT's ruling

Mixed hospitality services, which combine catering with recreational services such as shows or nightclubs, are taxed at 21%. Packages that group accommodation with services such as spa, massages, or aesthetics are also taxed at 21%, regardless of whether they are itemized on the invoice. The reduced rate of 10% applies to accommodation, catering services, passenger transport, and complementary services such as laundry or parking when offered jointly with accommodation without increasing its price.

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