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A company managing regulated parking for municipalities has requested clarification on who the recipient of its services is and how to calculate the VAT taxable base. The DGT has determined that the recipient is the municipality and that the taxable base is the net amount retained by the company.
Cuestión planteada Destinatario a efectos del Impuesto sobre el Valor Añadido de dichas prestaciones de servicios. Base imponible del Impuesto sobre el Valor Añadido de los servicios prestados por la consultante a los ayuntamientos.
Los servicios de gestión de estacionamiento se prestan a los ayuntamientos, que actúan como destinatarios al ser los acreedores de la prestación. La base imponible del IVA estará constituida por el importe total neto que la empresa percibe, descontando las cantidades que debe entregar al ayuntamiento según el contrato.
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