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A company managing regulated parking for municipalities has requested clarification regarding the recipient of its services and the VAT taxable amount. The DGT has determined that the recipient is the municipality and that the taxable amount 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.
El destinatario de los servicios es el ayuntamiento, al ser este el acreedor de la prestación en el contrato de servicios. La base imponible del IVA está constituida por el importe total neto que la empresa percibe. En los casos donde la empresa retiene solo una parte de las tarifas cobradas a los usuarios, la base imponible será la cantidad retenida tras descontar lo que debe entregar al ayuntamiento.
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