{"id":37825,"date":"2013-04-10T15:30:55","date_gmt":"2013-04-10T13:30:55","guid":{"rendered":"https:\/\/promocionalia.es\/web\/2013\/04\/10\/tipos-de-iva-servicios-de-hosteleria\/"},"modified":"2024-05-07T18:25:13","modified_gmt":"2024-05-07T16:25:13","slug":"tipos-de-iva-servicios-de-hosteleria","status":"publish","type":"post","link":"https:\/\/promocionalia.es\/web\/tipos-de-iva-servicios-de-hosteleria\/","title":{"rendered":"Tipos de IVA servicios de hosteleria"},"content":{"rendered":"

TEMA: FISCAL
ASUNTO: TIPOS DE IVA SERVICIOS MIXTOS DE HOSTELERIA.<\/p>\n

En base al Real Decreto-ley 20\/2012, de 13 de julio, de medidas para garantizar la estabilidad presupuestaria y de fomento de la competitividad, publicado en el BOE n\u00ba 168, de 14 de Julio de 2012,y tras la Resoluci\u00f3n de 2 de Agosto de 2012, de la Direcci\u00f3n General de Tributos.<\/p>\n

La entrada en vigor es desde el 1 de Septiembre de 2012, y con vigencia indefinida.<\/p>\n\n\n\n\n\n
En referencia a \u201cSERVICIOS MIXTOS DE HOSTELERIA\u201d<\/td>\n<\/tr>\n
\n

Tipo
Impositivo
Reducido
( 10% )<\/p>\n<\/td>\n

\n

Servicios de:
\u2022 Hosteler\u00eda.
\u2022 Acampamento.
\u2022 Balneario.
\u2022 Restaurantes
Y m\u00e1s en concreto:
\u2022 Servicios de Hosteleria o Restauraci\u00f3n prestados en Bares o Cafeter\u00edas donde est\u00e9n instaladas m\u00e1quinas recreativas o de azar, asi como juegos de billar, futbol\u00edn, dardos , m\u00e1quinas de juegos infantiles, etc.
\u2022 Servicios de Bar y Restaurante prestados en Salas de Bingo, Casino y Salas de Apuestas.
\u2022 Servicio de Hosteler\u00eda o Restauraci\u00f3n conjuntamnte con el servicio accesorio de actuaci\u00f3n musical, baile, etc, contratado en la celebraci\u00f3n de bodas, Bautizos y otros Eventos Similares.<\/p>\n<\/td>\n<\/tr>\n

\n

Tipo
Impositivo
General
( 21% )<\/p>\n<\/td>\n

\n

Servicios Mixtos de:
\u2022 Espect\u00e1culos.
\u2022 Discotecas.
\u2022 Salas de Fiesta.
\u2022 Barbacoas y an\u00e1logos.
Y m\u00e1s en concreto:
\u2022 Servicios de Hoteles prestados a sus Clientes, de Discoteca, Clubs, Cena espect\u00e1culo, Sala de Fiestas, Sala de Baile, Sauna, Piscina, Balneario, Utilizaci\u00f3n de Pistas o Campos Deportivos, etc, siempre que no tengan car\u00e1cter accesorio o complementario a la prestaci\u00f3n del servicio de hosteler\u00eda y se facturen de forma independiente al mismo.
\u2022 Servicios de Discoteca, Cena espect\u00e1culo, Salas de Fiestas, TablaosFlamencos, Karaoke, Salas de Baile y Barbacoa.
\u2022 Servicios de hosteler\u00eda prestados por Caf\u00e9s-Teatro, Caf\u00e9s-Concierto, Pubs y Cafeetr\u00edas simult\u00e1neamente con actuaciones musicales y similares. (Como excepci\u00f3n, en los d\u00edas y horas que, simult\u00e1neamente no haya servicios musicales o de espect\u00e1culo, los suministros de comidas y bebidas tributar\u00e1n al 10%)
Servicio Mixto de Hosteler\u00eda, implica la existencia de un servicio de hosteler\u00eda conjuntamente con una prestaci\u00f3n de servicio recreativo. Se incluyen los prestados por Salas de Baile, Salas de Fiesta, Discotecas y Establecimientos de Hosteler\u00eda y Restauraci\u00f3n en los que, conjuntamente con el suministro de alimentos o bebidas, se ofrecen servicios recreativos de
cualquier naturaleza, tales como espect\u00e1culos, actuaciones musicales, discoteca, salas de fiesta, salas de baile y karaoke, independientemente de que en la expedici\u00f3n de la factura se diferencia el precio de forma separada.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

TEMA: FISCAL ASUNTO: TIPOS DE IVA SERVICIOS MIXTOS DE HOSTELERIA. En base al Real Decreto-ley…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-37825","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"yoast_head":"\nTipos de IVA servicios de hosteleria - PROMOCIONALIA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tipos de IVA servicios de hosteleria - PROMOCIONALIA\" \/>\n<meta property=\"og:description\" content=\"TEMA: FISCAL ASUNTO: TIPOS DE IVA SERVICIOS MIXTOS DE HOSTELERIA. 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