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V2409-17 25 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · actividad accesoria

Complementary accommodation services taxed at 10% if ancillary, but 21% if independent

A hotel company sought clarification on the VAT rate applicable to a welcome bottle of wine and a winery tour included in the accommodation price. The DGT ruled that the wine is ancillary to the accommodation (10%), whereas the tour constitutes a distinct activity (21%).

The question raised

Applicable tax rate and the necessity of including the aforementioned services in the invoice.

The DGT's ruling

The tax rate for complementary services depends on whether they are ancillary activities to the main one. The wine bottle, as it is not an end in itself for the customer and is offered jointly with accommodation, is taxed at 10%. The winery visit is not considered ancillary to the accommodation, and therefore must be taxed at the general rate of 21%. If a single price is invoiced, the taxable base of each service must be broken down according to its market value.

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