CRITERIA / DETAILS HOSPITALITY SERVICES THAT ARE NOT SUBJECT TO VAT

The type of services that are not subject to Value Added Tax (VAT) is a particular service in the hospitality services group includes:

• Room rental services, including enhancements in hotels, lodging houses, motels, inns, hostels and facilities associated with the activities of hospitality to guests who stay;

• Room rental services for meetings or other activities at the hotel, lodging houses, motels, inns and hostels.  is an extra in the hotel, lodging houses, motels, inns, hostels and facilities associated with the activities of hospitality for guests staying a supporting facility related directly to the room rental services, among others, rental of rooms (room service), air conditioning, Laundry (laundry and dry cleaning), extra mattress (extrabed), furniture and fixtures (fixture), telephone, safety deposit box (safety box), the Internet, television, satellite / cable, and a mini bar.

Facilities associated with the activities of hospitality to guests is a facility that is directly related to the activity room rental services and is solely intended for guests who stay, among other sports and entertainment facilities, photocopying, telex, facsimile, and hotel transportation (shuttle vehicles) solely for guests staying.