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A vending company association has requested clarification on determining the tax base when hospital space usage fees are paid through a combination of cash and goods or services. The DGT has ruled that the granting of use is a service subject to VAT and explained how to calculate the tax base by combining both components.
Cuestión planteada Base imponible de la operación en los casos en que el canon consiste en el pago de una cantidad de dinero y, adicionalmente, determinados bienes o servicios. Obligación de los hospitales de soportar la repercusión del Impuesto sobre el Valor Añadido por la entrega de tales bienes y servicios, con independencia de que la actividad realizada por dichos hospitales esté exenta del Impuesto. Obligación de los hospitales de expedir factura por la cesión de uso de los espacios, con el correspondiente desglose de bases y cuotas del Impuesto sobre el Valor Añadido.
La cesión de uso de espacios por parte de hospitales a empresas de vending es una prestación de servicios sujeta a IVA. La base imponible se determina sumando la parte dineraria y el valor acordado por la contraprestación en especie. Si no hay valor acordado, se sumará la parte dineraria al valor de los bienes o servicios según las reglas de autoconsumo. Los hospitales deben repercutir el IVA mediante factura y soportar el IVA de los bienes o servicios que reciban como parte del pago.
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