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A hotel company has enquired whether it is correct to issue an invoice for the total amount upon booking and subsequently issue a zero-value invoice at the end of the stay. The DGT has ruled that the booking payment constitutes an advance payment subject to VAT, which necessitates the issuance of an invoice at that time.
Cuestión planteada Conocer si la citada operativa es la correcta conforme a la normativa del Impuesto sobre el Valor Añadido.
Las cantidades percibidas por la reserva de servicios de alojamiento constituyen un pago anticipado y el IVA se devenga en el momento del cobro. La empresa está obligada a expedir factura con ocasión de dicho cobro anticipado. Una vez finalizada la estancia, si no hay servicios adicionales, no sería obligatoria la expedición de una nueva factura según el Reglamento de Facturación.
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