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A company has requested clarification on the VAT rate applicable to a hiking service that includes a meal prepared on its premises. The DGT has ruled that, as this constitutes a mixed service, the standard rate of 21% must be applied.
Cuestión planteada Tipo impositivo aplicable a los servicios prestados.
Los servicios mixtos que combinan hostelería con una prestación recreativa, como el senderismo, tributan al tipo general del 21%. Esta aplicación es válida aunque se desglosen los precios en la factura o el cliente no utilice todos los servicios contratados. No obstante, los servicios de restaurante prestados de forma independiente a la actividad de senderismo mantienen el tipo reducido del 10%.
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