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A shipping agency has enquired whether the tax on stays in tourist establishments, paid on behalf of cruise ship owners, should be included in the VAT taxable base. The Directorate General for Taxes (DGT) responds that it may qualify as a disbursement and analyses the taxation of cruise services.
Cuestión planteada Si debe repercutir el Impuesto sobre el Valor Añadido (en adelante, IVA) por la repercusión al titular de la explotación de la embarcación de crucero turístico del importe satisfecho en nombre y por cuenta de los anteriores en concepto de Impuesto sobre Estancias en Establecimientos Turísticos y si el titular de la explotación de crucero turístico debe, a su vez, repercutir el IVA a los pasajeros de dichos buques.
Las cantidades pagadas por el consignatario en nombre y por cuenta del titular de la explotación de cruceros por el impuesto sobre estancias pueden ser suplidos si existe mandato expreso, se justifica la cuantía exacta y se emite factura a cargo del cliente. Respecto al servicio de crucero, este se considera una prestación única de transporte de pasajeros que incluye servicios accesorios. Dicha prestación estará sujeta al IVA por la parte del trayecto en territorio español, pero estará exenta si el crucero tiene como destino un puerto fuera del ámbito territorial del impuesto.
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