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A shipping agency enquired whether the tourist stay tax paid on behalf of cruise lines constitutes a disbursement exempt from VAT, and whether cruise operators must pass this tax on to passengers. The DGT ruled that while this may qualify as a disbursement for the agency under certain conditions, for the cruise operator, said tax forms part of the VAT taxable amount charged to the passenger.
Cuestión planteada Si debe repercutir el Impuesto sobre el Valor Añadido (en adelante, IVA) por la repercusión al titular de la explotación de la embarcación de crucero turístico del importe satisfecho en nombre y por cuenta de los anteriores en concepto de Impuesto sobre Estancias en Establecimientos Turísticos y si el titular de la explotación de crucero turístico debe, a su vez, repercutir el IVA a los pasajeros de dichos buques.
Las cantidades pagadas por la agencia en nombre y por cuenta del titular del crucero pueden ser suplidos (sin IVA) si hay mandato expreso, se justifica la cuantía exacta y la factura se expide a cargo del cliente. Sin embargo, el titular del crucero, al ser sustituto del contribuyente por ley, actúa en nombre propio y no por mandato, por lo que el impuesto de estancias debe integrarse en la base imponible del IVA de los servicios de alojamiento prestados a los pasajeros.
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