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A beer producers' association has consulted whether the provision of terrace furniture (tables, umbrellas) to the hospitality sector is subject to VAT and whether it is deductible. The DGT indicates that if the provision is conditional upon the purchase of products, it is considered a single consideration-based transaction where the use of the equipment is included in the price of the beverages.
Cuestión planteada Tributación de las cesiones del material de terraza descritas y deducibilidad de las cuotas soportadas a efectos del Impuesto sobre el Valor Añadido.
Si la cesión de material de terraza está vinculada contractualmente a la compra de productos y busca aumentar las ventas, constituye una operación única a título oneroso. En este caso, la contraprestación por el uso del material se entiende incluida en el precio de las bebidas. Si no se logra acreditar dicha onerosidad, la cesión se consideraría una atención a clientes, lo que impediría la deducción del IVA soportado.
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