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A hospitality company operating within collective settings has requested clarification regarding the taxable base of its operations. The DGT clarifies that the taxable base is the total amount of consideration, regardless of the direct or indirect costs used to determine it.
Cuestión planteada Base imponible de la operación
La base imponible del impuesto está constituida por el importe total de la contraprestación de las operaciones sujetas. En el servicio de restauración, la base imponible será el importe total de la contraprestación establecida por el servicio, siendo indiferente los costes directos o indirectos que se tengan en cuenta para su determinación.
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