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A beverage industry association has queried whether the provision of terrace furniture (tables, umbrellas, etc.) to hospitality businesses is subject to VAT and whether it is deductible. The DGT indicates that, if it is proven that the provision is conditional upon the purchase of products, it constitutes a single consideration-based transaction where the use of the equipment is included in the price of the drinks.
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 cuya contraprestación se entiende incluida en el precio de las bebidas. En este caso, no sería una entrega gratuita ni una atención a clientes. Si no se logra acreditar dicha onerosidad, la cesión se consideraría una atención a clientes, lo que impediría la deducción del IVA soportado en su adquisición.
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