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A taxpayer has queried the tax treatment of tips and management expenses. The Tax Agency clarifies that tips constitute Corporate Tax income based on accounting accrual and are not subject to VAT provided they do not represent consideration for a service.
Cuestión planteada
Los ingresos por propinas deben integrarse en la base imponible del Impuesto sobre Sociedades en el ejercicio de su devengo contable. En cuanto al IVA, las propinas no determinan operaciones sujetas al impuesto si no constituyen la remuneración de bienes o servicios prestados a favor de quien las entrega. Los gastos de gestión parecen deducibles siempre que se cumplan los requisitos de inscripción contable, devengo y justificación documental.
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