Adjustment made for the difference between the amounts recorded in the books kept in the SII and the amounts declared

This difference is due to the different different consideration of the accrual in the provision of hotel and catering services.

The Administration considers that the accrual occurs with the end of the stay (time of issuance of invoice and registration in the SII) and the taxpayer argues that he must invoice issuance and registration in the SII) and the taxpayer argues that the time of the production of the service (days of stay) should be taken into account. production of the service (days of stay). The hotel services constitute services of successive tract which, therefore, are Therefore, they are governed by the provisions of art. 75.Uno.7º LIVA and accrue when they become payable, that is to say, with the end of the guest’s stay in the hotel.

Source: audiconsultores-etlglobal.com

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