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V2882-16 22 June 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cuenta en participación

Hoteliers must bill machine operators for space leasing

A machine operator association inquires about VAT and Model 347 in a shared operation model. The DGT determines that the hotelier's space leasing constitutes a service supply subject to VAT.

The question raised

The following questions are raised by the taxpayer.

The DGT's ruling

If the premises owner only grants the use of the space and monitors the machines, they perform a service subject to VAT at 21% which must be invoiced to the operator. In this case, the operator includes the full revenue in its turnover without deducting the remuneration paid to the owner. If the operation is joint and with shared control, both are owners and each includes in its turnover the portion of revenue to which it is entitled.

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