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A company managing children's amusement parks and hospitality services requested clarification on the applicable VAT rates. The DGT has determined that, as these are independent services, hospitality services are subject to the reduced rate, while park admission is subject to the standard rate.
Cuestión planteada La consultante desea conocer si a dichos servicios de hostelería les resulta de aplicación el tipo reducido del Impuesto previsto en el artículo 91.Uno.2.2º de la Ley 37/1992.
Al tratarse de prestaciones de servicios independientes y no de una prestación única donde uno sea accesorio del otro, cada servicio debe tributar con el tipo que le corresponda. Los servicios de hostelería y suministro de comidas para consumir en el acto se gravan al 10%. El acceso a los parques de atracciones infantiles se grava con el tipo general del 21%.
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