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A company sought clarification on the applicable VAT rate for services such as internet, laundry, or showers in a motorhome area, as well as the relevant IAE classification. The DGT ruled that these complementary services are subject to the reduced 10% rate and that the activity falls under the IAE category for non-hotel tourist accommodation.
Cuestión planteada Se cuestiona acerca del tipo impositivo a aplicar a estos servicios así como el epígrafe del I.A.E en el que debe la entidad figurar de alta.
Los servicios de lavandería, acceso a internet y duchas calientes en un establecimiento de acampamiento tributan al 10% de IVA, aunque se cobren con un precio suplementario. La entidad debe darse de alta en el epígrafe de alojamientos turísticos extrahoteleros del IAE. Los servicios complementarios como electricidad, agua o wifi pueden prestarse sin alta en otras rúbricas si se explotan directamente y son para uso exclusivo de los clientes.
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