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An amusement machine operator is inquiring whether it must record the total takings as income for Corporation Tax purposes and whether the hospitality establishment must issue an invoice for its share of the takings. The DGT rules that only the operator's share is to be recognised as income and that the establishment must issue an invoice for the provision of services.
Cuestión planteada Si la empresa operadora debe computar como ingreso en el Impuesto sobre Sociedades la totalidad de lo recaudado o sólo lo que a ésta le corresponde de la recaudación, sin reconocer otras obligaciones de pago. Con respecto al IVA, dado que no se produce un pago directo al establecimiento de hostelería, se pregunta si dicho establecimiento está obligado a emitir factura a la empresa operadora.
En el Impuesto sobre Sociedades, la operadora debe integrar como ingreso únicamente la parte de la recaudación que le corresponda según el contrato, al tratarse de un negocio conjunto sin personalidad jurídica independiente. Respecto al IVA, la actuación del titular del establecimiento a favor de la operadora es una prestación de servicios sujeta al impuesto, por lo que debe emitir factura con el tipo general del 21% sobre la contraprestación pactada. La operadora está obligada a soportar dicho IVA.
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