Skip to content
Back to index
V0704-19 28 March 2019 · SG de Tributos Locales Criterion in force
OTRO · hospedaje

Tourist information and boarding pass printing services may be included under the accommodation heading

An accommodation company has enquired whether certain additional services can be included under its existing activity heading. The DGT has determined that tourist information and boarding pass printing are complementary services, allowing the company to maintain a single registration within the accommodation group.

The question raised

The taxpayer wishes to know whether all services offered and provided can be included within the lodging heading.

The DGT's ruling

Complementary services such as hairdressing, cleaning, garage, or newspaper sales may be provided without an additional fee if they are operated directly and are for the exclusive use of customers. In this case, tourist information and the printing of boarding passes are considered complementary services. Therefore, the activity must be registered exclusively under one of the groups of Group 68 of the first section of the Tariffs.

Book your free first meeting