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An excursion company in the Canary Islands has enquired whether the cost of tourist attraction tickets paid by the company can be treated as a disbursement. The DGT has ruled that, as the tickets are acquired in the company's own name, they do not meet the requirements for a disbursement and must be included in the taxable base of the service.
Cuestión planteada Si es correcta la repercusión del Impuesto General Indirecto Canario o si, en su caso, el precio de las entradas debe tener la consideración de suplido.
Para que un importe sea un suplido, debe pagarse en nombre y por cuenta del cliente mediante mandato expreso, la factura del tercero debe emitirse a nombre del cliente y el mediador no puede deducir el impuesto. En este caso, la consultante adquiere las entradas en nombre propio, por lo que el importe debe integrarse en la base imponible de sus servicios turísticos.
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