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A company offering packages of thermal treatments and subcontracted accommodation has requested clarification on the applicable VAT rate. The DGT has ruled that thermal treatments are subject to 21% VAT if provided independently, whereas hospitality services are taxed at 10%.
Cuestión planteada Si a los servicios señalados les resultaría de aplicación el tipo reducido del Impuesto sobre el Valor Añadido previsto en el artículo 91.Uno.2.2º de la Ley 37/1992.
Los servicios de tratamientos con aguas termales tributan al tipo general del 21% si tienen carácter independiente de la hostelería. Los servicios de hostelería tributan al tipo reducido del 10%. Para que los servicios termales tributen al 10%, deben ser accesorios a la actividad principal de hostelería y ofrecerse conjuntamente sin incrementar el precio de esta. Respecto al alojamiento subcontratado, podría aplicarse el régimen especial de las agencias de viajes si se presta en nombre propio utilizando medios ajenos.
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