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V1154-17 16 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación accesoria

Bar services must be taxed independently from gaming machine activities

A query was raised regarding whether bar services provided within gaming machine premises and recreational halls can be considered ancillary to the main activity. The DGT ruled that, as they serve an end in themselves for the customer, they must be taxed independently.

The question raised

Consideration of bar services as ancillary to those of the principal activity and, therefore, the application of the latter's taxation regime to them.

The DGT's ruling

For a service to be ancillary to another principal service, it must not constitute an end in itself for the clientele, but rather the means to enjoy the principal service. In this case, bar services constitute an end in themselves for the recipient. Therefore, they must be taxed for VAT independently from the operation of gaming machines and recreational halls.

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