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An airport operator has requested clarification on whether the 'availability fee' received from a public entity is subject to VAT. The DGT has ruled that, as there is a relationship of reciprocal services, this amount constitutes consideration for the service and must be included in the taxable base.
Question posed: Inclusion in the taxable base of Value Added Tax.
The amount referred to as 'availability fee' constitutes the consideration for the provision of airport operations services. There is a direct link between the transfers received and the quality and security services provided. Therefore, the consultant must charge such services on the invoice at the general rate of 21 percent.
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