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A beverage distributor has requested clarification on whether promotional services provided by hospitality businesses on its behalf are subject to VAT, its invoicing obligations, and the deductibility of the tax. The DGT has ruled that these services are subject to the standard rate and that the applicant may deduct the tax provided legal requirements are met.
Cuestión planteada Si dicha prestación de servicios de promoción se encontraría sujeta al Impuesto sobre el Valor Añadido. Obligaciones de facturación. Deducibilidad de las cuotas del Impuesto soportado por la consultante derivadas de dichas prestaciones de servicios.
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