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A shipping agency has enquired whether the Tourist Stay Tax amount paid on behalf of cruise ship owners should be included in the VAT taxable base. The Directorate-General for Taxes (DGT) has ruled that, provided the requirements for disbursements are met, such amounts do not form part of the VAT taxable base.
Cuestión planteada Si debe repercutir el Impuesto sobre el Valor Añadido por la repercusión a los armadores de embarcaciones de cruceros turísticos del importe satisfecho en nombre y por cuenta de los anteriores en concepto de Impuesto sobre Estancias Turísticas.
Las cantidades satisfechas por el consignatario en nombre y por cuenta de los titulares de cruceros turísticos pueden considerarse suplidos y no integrar la base imponible del IVA siempre que se cumplan cuatro condiciones: 1) pagarse en nombre y por cuenta del cliente acreditándolo con factura a cargo de este; 2) existir un mandato expreso del cliente; 3) la cantidad percibida coincida exactamente con el gasto; y 4) el mediador no deduzca el impuesto que haya gravado dicho gasto.
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