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V1960-14 17 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Spa and thermalism services taxed at 10% if ancillary to hospitality, or 21% for mixed services

A spa company has requested clarification on the VAT rate applicable to its accommodation, catering, and thermal water circuit services. The DGT clarifies that the rate depends on whether the wellness services are ancillary to hospitality, independent services, or mixed services.

The question raised

Tax rate applicable to the services offered and, in particular.

The DGT's ruling

Accommodation and catering services are taxed at 10%. Thermal, swimming pool, or massage services are taxed at 10% if they are ancillary to the hospitality services (without increasing the price of the latter and invoiced jointly). If these services are contracted as a single package with hospitality services, they are considered mixed services and are taxed at 21%. If they are invoiced independently of the hospitality services, they are taxed at 21%. Social assistance services are taxed at 10%.

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