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A company managing a hospital has requested clarification on the VAT rates applicable to services provided under a public works concession. The Directorate-General for Taxes (DGT) has ruled that patient accommodation and catering services, including their ancillary services, are subject to a 10% VAT rate, whereas all other services are subject to the standard 21% rate.
Cuestión planteada Calificación a efectos del Impuesto sobre el Valor Añadido de los servicios prestados por la entidad concesionaria. Tipo impositivo aplicable a las operaciones descritas.
Los servicios de alojamiento y manutención de pacientes, incluyendo servicios accesorios como suministro de comida, limpieza, seguridad, lavandería y gestión de residuos, tributan al tipo reducido del 10%. La cesión del uso del edificio y otros servicios sin tipo reducido específico tributan al 21%. Cuando se repercute un precio único por servicios de diversa naturaleza, la base imponible se determina por la proporción del valor de mercado de cada servicio. Los servicios accesorios tributan al mismo tipo que el servicio principal de alojamiento y manutención.
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