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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.
Cuestión planteada 1º En relación lo previsto en la regla 4ª.2.F) de la Instrucción sobre la actividad de hospedaje (hotel, hostal, fonda, casa rural, alojamiento turístico, etc.), se plantea si los citados servicios están incluidos como servicios complementarios y epígrafe del Impuesto sobre Actividades Económicas en el que los asociados tienen que darse de alta.
En el IAE, las rutas de senderismo, visitas guiadas y transporte son servicios complementarios si se explotan directamente y son para uso exclusivo de los clientes, sin necesidad de alta en otra rúbrica. En el IVA, el transporte de pasajeros tributa al 10%, mientras que las rutas de senderismo y visitas guiadas tributan al tipo general del 21%. En el IRPF, las rentas de estos servicios complementarios se consideran rendimientos de actividades económicas.
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