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A motorsport company has enquired whether additional services contracted alongside the rental of a racing circuit constitute ancillary supplies. The DGT has ruled that if these services do not constitute an end in themselves for the client, but rather a means to better enjoy the main service, they follow the taxation regime of that main service.
Cuestión planteada Determinar si los servicios extras contratados son prestaciones accesorias del servicio principal de cesión o alquiler del circuito.
Una prestación es accesoria de una principal cuando no constituye para la clientela un fin en sí, sino el medio de disfrutar en las mejores condiciones el servicio principal. En este caso, el alquiler del circuito es la operación principal y servicios como vigilancia, limpieza o catering pueden ser accesorios. Por tanto, las prestaciones accesorias no tributan de forma autónoma, sino que siguen el régimen de la operación principal.
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