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V1778-24 17 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · servicios complementarios

Routes, guided tours and transport may be treated as complementary services under IAE without additional registration

A hospitality association has requested clarification on whether hiking routes, guided tours and transport services qualify as complementary services for IAE purposes, and how they are taxed for VAT and IRPF. The DGT has ruled that they may be considered complementary services if they are directly exploited and provided exclusively to customers, while detailing their tax treatment under other levies.

The question raised

1st Regarding the provisions of rule 4a.2.F) of the Instruction on the lodging activity (hotel, hostel, inn, rural house, tourist accommodation, etc.), it is asked whether the aforementioned services are included as complementary services and the heading of the Tax on Economic Activities in which the associates must register.

The DGT's ruling

In the IAE, hiking routes, guided tours, and transport are complementary services if they are operated directly and are for the exclusive use of customers, without the need for registration under another heading. For VAT, passenger transport is taxed at 10%, whereas hiking routes and guided tours are taxed at the general rate of 21%. For IRPF, the income from these complementary services is considered income from economic activities.

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