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A query was raised regarding whether guided tour services provided by a member of a tourist centre are subject to VAT and whether an invoice must be issued. The DGT ruled that, as there is an intention to intervene in the market through the organisation of production means, the provider is considered a businessperson or professional and must apply the tax and issue an invoice.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados así como obligación de expedir factura por el consultante.
La prestación de servicios turísticos percibiendo una contraprestación está sujeta al IVA si existe la ordenación de medios de producción que implique la voluntad de intervenir en el mercado, aunque sea de forma ocasional. No se es empresario de forma intermitente, pero no se tiene dicha condición si la operación es puntual, aislada y sin intención de continuidad. Al tener la condición de empresario o profesional, existe la obligación de expedir factura por las operaciones realizadas.
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