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A spa professional inquires about the VAT on vouchers sold by an intermediary and whether her new decoration shop must apply the equivalence surcharge. The DGT determines that the vouchers are univalent and that the retail trade activity is a separate sector.
Question posed: Accrual of Value Added Tax in the provision of spa services. Tax base of said provision. Whether the special equivalence surcharge regime will apply to the sales made in the shop, whether it would constitute a separate sector of activity and the deduction regime applicable thereto.
Vouchers guaranteeing specific spa services are univalent vouchers; therefore, VAT is accrued upon issuance if the taxation of the underlying transaction is known. The marketing entity performs a mediation service subject to VAT on its commission. The activity of selling ornamental and decorative items constitutes a separate sector from the spa activity, allowing for the application of the equivalence surcharge regime and its own deduction regime.
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