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A hotel company requested clarification regarding the VAT treatment of non-refundable advance payments and cancellation charges. The DGT ruled that advance payments are taxed as payments on account, whereas withholdings due to withdrawal are not subject to VAT as they constitute compensation.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones consultadas.
Los pagos anticipados por reservas de alojamiento están sujetos al IVA en el momento del cobro. No obstante, si el cliente desiste y la empresa retiene una cantidad, dicha retención tiene naturaleza indemnizatoria y no constituye una contraprestación por un servicio, quedando fuera del ámbito del impuesto. En caso de haber repercutido IVA en el pago anticipado, este deberá devolverse mediante factura rectificativa.
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