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V1785-18 20 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Hospitality services in amusement parks taxed at 10% and park admission at 21%

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.

The question raised

The consultant wishes to know whether the reduced rate of Tax provided for in Article 91.One.2.2º of Law 37/1992 applies to said catering services.

The DGT's ruling

As these are independent services and not a single provision where one is ancillary to the other, each service must be taxed at its corresponding rate. Catering services and the supply of meals for immediate consumption are taxed at 10%. Access to children's amusement parks is taxed at the general rate of 21%.

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