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Hospitality: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 18 rulings · 2014–2024

Current position

Accommodation services in hospitality establishments, such as guesthouses, are taxed at 10% VAT and are not considered residential leases. In mixed services, the supply of food and beverages maintains the 10% rate only when entertainment services are not provided simultaneously. Spa or massage services are taxed at 21% if offered independently or in packages that increase the price of the main activity.

The DGT's position remains stable regarding the distinction between ancillary services and mixed or independent services. Rulings confirm that the simultaneity of entertainment or the independence of wellness services (spa, massages) shifts the taxation from 10% to 21%. No changes in criteria are observed, but rather a constant application of the nature of the provision.

Analysis based on 18 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V1042-16 15 Mar 2016

Bakeries and pastry shops may allow product tasting on-site

SG de Tributos Locales
iaeepígrafedegustaciónhosteleríarestauración Tarifas del IAE — RDLeg 1175/1990 art. epígrafe 644.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 80
Affects CompanyExpat · Non-residentIndividual
V1437-14 30 May 2014

Supply of drinks at bars in municipal premises subject to 10% VAT

SG de Impuestos sobre el Consumo
tipo impositivosuministro de bebidasservicios mixtoshosteleríatipo reducido LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.2.2º
Affects CompanyExpat · Non-residentIndividual

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