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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.
Cuestión planteada Se plantean por el consultante las siguientes cuestiones.
Si el titular del local solo cede el espacio y vigila las máquinas, realiza una prestación de servicios sujeta a IVA al 21% que debe facturar a la operadora. En este caso, la operadora integra en su cifra de negocios los ingresos íntegros sin restar la retribución al titular. Si la explotación es conjunta y con control compartido, ambos son titulares y cada uno integra en su cifra de negocios la parte de ingresos que le corresponda.
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