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V0439-17 20 February 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Parking services may be subject to 10% VAT if ancillary to hotel accommodation

A hospitality company has enquired whether its hotel's parking service can benefit from the reduced 10% VAT rate. The DGT has ruled that this is possible provided the service is ancillary to the accommodation and does not increase its price.

The question raised

Application of the reduced tax rate of 10 percent to the parking service, as an accessory provision to the principal accommodation service.

The DGT's ruling

Accessory or complementary hospitality services invoiced jointly with accommodation are taxed at the reduced rate of 10%. For parking to apply this rate, it must be offered jointly with the accommodation without increasing the price of the latter, regardless of whether the customer uses it or not. If these requirements are not met, the parking service shall be taxed at the general rate of 21%.

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