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La Aplicación Del Impuesto Sobre El Valor Añadido Sobre El Servicio De Venta De Abonos De Sillas Y Palcos Para Contemplar Los Desfiles Procesionales A La Luz De Las Resoluciones Del Tribunal Económico-Administrativo Central

Author

Listed:
  • Reyes Rascón, Juan de Dios

    (Universidad de Sevilla)

Abstract

La controversia suscitada desde hace bastantes años entre la Administración Tributaria y los Tribunales Económico-Administrativos Regionales en relación con la prestación del servicio de venta de abonos de sillas y palcos para contemplar las procesiones de Semana Santa a su paso por el Recorrido Oficial, parecía solventada con las Resoluciones de estos Tribunales en el año 2002, sin embargo, la Dirección General de Tributos comunicó a los obligados tributarios a partir de 2020 que debían repercutir IVA por entender que se trata de una prestación de servicios sujeta y no exenta.

Suggested Citation

  • Reyes Rascón, Juan de Dios, 2025. "La Aplicación Del Impuesto Sobre El Valor Añadido Sobre El Servicio De Venta De Abonos De Sillas Y Palcos Para Contemplar Los Desfiles Procesionales A La Luz De Las Resoluciones Del Tribunal Económico," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 194(1), pages 157-184, March.
    • Handle: RePEc:hpe:crotri:y:2025:v:194:i:1:p:157-184
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2445/3004
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    More about this item

    Keywords

    IVA; exención; Hermandades; Semana Santa.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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