No pueden tributar por módulos al no poder acogerse al régimen especial del recargo de equivalencia
Sólo pueden tributar en módulos los sectores que el Ministerio de Hacienda enumera en sus Ordenes que pueden acogerse a dicho sistema.
Actualmente la Orden que regula los sectores que pueden acogerse a módulos, es la Orden HFP/1172/2022, de 29 de noviembre y en ella no aparecen las ópticas como sectores que puedan tributar en el Régimen Simplificado de IRPF (Módulos), al igual que en años anteriores.
SI UNA ÓPTICA TRIBUTA POR MODULOS ESTÁ EN RIESGO DE INSPECCIÓN, REGULARIZACIÓN Y MULTA POR PARTE DE LA AEAT
Esta es una información muy importante de la fiscalidad de las ópticas.
Muchos establecimientos ópticos, especialmente los independientes, tributan aún por módulos. Es un riesgo muy grande ya que Hacienda considera que no es correcto y que se debe aplicar el Régimen General de IVA.
La Agencia Tributaria ha detectado este nicho de incumplimiento fiscal y está sometiendo a regularización los ejercicios no prescritos a múltiples establecimientos ópticos. En el año 2021 realizaron inspecciones en todas las ópticas de Andalucía, no sería de extrañar que pronto empiecen a inspeccionar las ópticas de Madrid.
PORQUÉ NO PUEDEN TRIBUTAR POR MÓDULOS
La Dirección General de Tributos determinó claramente a través de dos consultas vinculantes, V3170-17 y V0141-18 que los establecimientos de óptica no podrán tributar por el Régimen Especial del Recargo de Equivalencia en el IVA por aquellas entregas de bienes que son objeto de transformación o fabricación.
LA ADAPTCIÓN DE LAS LENTES DE LAS GAFAS GRADUADAS, DETERMINANTES
La DGT se pronunció sobre la fiscalidad de las ópticas considerando que las entregas de gafas graduadas requieren un proceso previo en el que las lentes son sometidas a ranurado y biselado para conformarlas a la forma de la montura.
El hecho de que esta adaptación sea realizada por la propia óptica o bien por el fabricante por cuenta de esta no es relevante en las consideraciones de la Dirección General de Tributos.
Por tanto, por la entrega de estos bienes el obligado tributario queda excluido de los requisitos del art. 149 1º de la Ley 37/1992 por lo que no tendría la condición de comerciante minorista que es requerida para la aplicación del Régimen Especial del Recargo de Equivalencia en el IVA.
QUÉ DICE LA DIRECCIÓN GENERAL DE TRIBUTOS EN LA CONSULTA VINCULANTE
“El concepto de comerciante minorista a efectos del Impuesto sobre el Valor Añadido y, consecuentemente, como determinante para la aplicación del régimen especial del recargo de equivalencia, es el definido en el artículo 149 de su Ley reguladora, que se transcribe seguidamente:
· A los efectos de esta Ley, se considerarán comerciantes minoristas los sujetos pasivos en quienes concurran los siguientes requisitos:
· Realizar con habitualidad entregas de bienes muebles o semovientes sin haberlos sometido a proceso alguno de fabricación, elaboración o manufactura, por sí mismos o por medio de terceros.
No se considerarán comerciantes minoristas, en relación con los productos por ellos transformados, quienes hubiesen sometido los productos objeto de su actividad por sí mismos o por medio de terceros, a algunos de los procesos indicados en el párrafo anterior, sin perjuicio de su consideración como tales respecto de otros productos de análoga o distinta naturaleza que comercialicen en el mismo estado en que los adquirieron.
La manipulación consistente en, corrección y adaptación de los lentes previa a su entrega no está comprendida entre las operaciones exceptuadas del concepto de transformación a efectos de la aplicación del régimen especial del recargo de equivalencia y, por tanto, el consultante que efectúa dichas operaciones no tendrá la consideración de comerciante minorista en relación con las entregas de las mismas por él manipuladas, sin perjuicio de su consideración como tal respecto de otros productos de análoga o distinta naturaleza que comercialice en el mismo estado que los adquiera”.
LA CONSECUENCIA: LAS ÓPTICAS ESTÁN OBLIGADAS A TRIBUTAR POR EL RÉGIMEN GENERAL DE IVA
Todo lo anteriormente relatado significa que el obligado tributario quedaría sometido, automáticamente, al Régimen General del IVA por estas entregas y con ello por la incompatibilidad entre este régimen y el Sistema de Estimación Objetiva (Módulos) para la determinación de los rendimientos de actividades económicas en el IRPF, estos establecimientos quedarían excluidos de este sistema y deben tributar por estimación objetiva.
CONCLUSIÓN FINAL DE LA DIRECCIÓN GENERAL DE TRIBUTOS PARA LA FISCALIDAD DE LAS ÓPTICAS
La Dirección General de Tributos concluye en su respuesta a la consulta vinculante que:
1º.- El consultante estará obligado a aplicar el régimen especial del recargo de equivalencia respecto de las operaciones de comercialización de los productos que haya adquirido a terceras personas y que venda en el mismo estado en que los adquirió, es decir, sin haberlos sometido a proceso alguno de fabricación, elaboración o manufactura.
2º.- El régimen especial del recargo de equivalencia no será aplicable en caso alguno a las ventas de gafas que hayan sido sometidas a algún proceso de fabricación, elaboración o manufactura por el transmitente o por un tercero por cuenta de aquél.
Esta actividad tributará por el régimen general del Impuesto sobre el Valor Añadido.
Por lo tanto:
Las ópticas no pueden por tanto tributar en módulos por la venta de gafas graduadas.
Además, deberán tributar cada tipo de venta que realicen en los distintos tipos de IVA, y algunas de sus operaciones estarían exentas, por lo que deberían para mejorar su situación tributaria, acogerse al régimen de prorrata.
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€3.00 for the first hour, €4.50 per additional hour, maximum daily charge of €40.00
Express Red Car Park
€16.50 per day
Holiday Blue Car Park
€14.00 per day
Dublin Airport's parking is designed for convenience and safety. With various options and good prices, the airport meets different needs and budgets.
Parking for Persons with Reduced Mobility
Dublin Airport knows how important it is for passengers with reduced mobility. It offers special parking spots close to the terminals. These spots are for vehicles with a valid disability or mobility permit. This makes it easier and quicker to get to the terminal buildings.
The airport has over 90 parking spots for disabled permit holders near the terminals. Terminal 1 has 50 PRM parking spaces. Terminal 2 has 40. The Express Red Long Term Car Park has 5 PRM spaces in each zone.
Dublin Airport works with OCS to help passengers with luggage or mobility needs. Passengers can call the Reduced Mobility Assistance Service Provider at +353 1 944 6108 for help.
Parking Option
PRM Spaces
Daily Rate
Short-Term Car Park
90+
€9.50 (reduced rate for permit holders)
Express Red Long-Term Car Park
5 per zone
€4.95
Standard Short-Term Car Park
N/A
€3 for first hour, €4.50 for subsequent hours
For more parking questions, passengers can email the Car Parks team at parkingdublin@dublinairport.com. In 2016, Dublin Airport was named "Best Airport for Accessibility in Europe" by Airports Council International. This shows its dedication to passengers with reduced mobility.
Parking Dublin Airport: A Convenient On-Site Solution
Travelers at on-site parking Dublin Airport enjoy great convenience. The various car parks make the airport experience smooth and stress-free. This makes parking a breeze.
The airport parking Dublin accessibility is a big plus. Car parks are close to the terminals. This means no need for extra transport. Just park and walk to your gate.
The car parks at Dublin Airport focus on passenger needs. They have CCTV, 24/7 security, and spaces for those with mobility issues. This ensures a safe parking experience.
There are many parking options to fit your travel needs. Choose from short-term, long-term, or valet parking. This flexibility makes parking easy.
"The on-site parking at Dublin Airport has been a game-changer for me. I no longer have to worry about the logistics of getting to the airport or finding a reliable parking spot. It's all right there, making my travel experience so much smoother."- Jane Doe, Frequent Flyer
The on-site parking Dublin Airport makes traveling easier. It enhances the airport experience and ensures a stress-free start and end to your journey.
Alternative Transportation Options
While parking at Dublin Airport is popular, there are other ways to get there. You can take buses, taxis, or rent a car. The airport's website has all the details on these options, including routes, schedules, and costs.
Buses
Aircoach runs buses to Dublin City and many southside areas. The Dublin Express has routes 782 and 784 to the city center. Bus Eireann and Expressway also offer services to towns across Ireland, with stops at Zones 10 and 11.
Taxis
Taxis are easy to find at Dublin Airport. A trip to Dublin City costs between €25.00 and €40.00, taking about 35-45 minutes. Each extra adult adds €1 to the fare. But, be ready for a wait of up to an hour for a taxi.
Park and Fly Shuttle Services
The Carlton Hotel offers a park and fly shuttle bus service from €15/£13 per night.
The Clayton Hotel provides a park and fly shuttle bus service from €13/£11 per night.
The Hilton Hotel offers a park and fly shuttle bus service for €10/£8 per night.
The Metro Hotel provides a park and fly shuttle service with parking priced at €10/£8 per night.
The Crowne Plaza Hotel, located seven minutes from Dublin Airport, operates a shuttle service from 3:45am to 12:15am.
The Maldron Hotel, a three-minute walk from Dublin Airport, offers parking through its Park, Stay and Fly package.
The Premier Inn Hotel in Swords offers chargeable on-site parking at €10/£8 per day for hotel guests only.
The Radisson Blu Hotel in Corballis provides parking for hotel guests at a cost of €10/£8 per night.
Inter-City Bus Services
Aircoach has single fares from €13.50/£12.50 to/from Belfast and Dublin Airport. The Dublin Express offers coach travel between Belfast and Dublin Airport with single fares starting from €11.50/£10.50. Translink also offers airport services to Dublin Airport from various locations in Northern Ireland, with online fares starting from £7 from Newry, £9 from Belfast, and £11 from Derry~Londonderry.
Travelers have many options for transportation to Dublin Airport, getting to Dublin Airport, and Dublin Airport access.
Parking FAQs
The Dublin Airport website has a detailed FAQ section. It covers common parking questions and concerns. This information helps make your parking experience smooth at Dublin Airport.
Booking and Cancellation
You can book parking up to 12 hours before you arrive. You can change your booking online up to 12 hours before. If your return time changes by more than 2 hours, you can update it.
To get a full refund, you must cancel at least 24 hours in advance.
Contact and Assistance
For unexpected returns, call the Dublin Airport parking team at +353 87 230 0564. For general questions, email parkingdublin@dublinairport.com. The Drop & Go Parking team is ready to help 24/7.
Parking Facilities
The Express Red Car Park, Holiday Blue Car Park, and Express Green Car Park offer shuttle buses. The shuttle times vary, but the Express Red is the fastest, taking about 5 minutes.
Parking Rates and Charges
Short-term parking starts at €3.00 for the first hour. Each hour after costs €4.50, with a daily cap of €40.00. Long-term parking costs between €14.00 and €16.50 per day, without booking.
Additional Services
Dublin Airport has 24/7 car breakdown help, call +353 1 944 4828. You can also use Fast Track security to skip long lines. The airport offers valet and car cleaning services for convenience.
By checking the Dublin Airport parking FAQs, you can find answers to your questions. This ensures a stress-free parking experience during your trip.
Car Breakdown and Assistance Services
Dublin Airport knows car problems can happen. They offer a special car breakdown and assistance service for travelers. If your car has a flat tire or dead battery, you can get free help from the on-site team. They are ready to help 24/7, making sure your trip goes smoothly.
The car breakdown and assistance services at Dublin Airport are for travelers facing car troubles. Whether it's a flat tire, dead battery, or unexpected car issues, the team is there to help.
If you have a car breakdown at Dublin Airport, just call the dedicated team. They will quickly check the problem and offer the needed help. They have the tools and know-how to fix many car issues, like jump-starting a battery or changing a tire.
If they can't fix it on-site, the team will arrange for further help. This could mean towing your car to a repair shop nearby. This way, you can keep going without worrying about your car.
The car breakdown Dublin Airport, vehicle assistance Dublin Airport, and car repair Dublin Airport services are always available. They offer peace of mind to travelers, knowing the airport has their back in car emergencies.
Valet and Car Cleaning Services
Travelers at Dublin Airport can enjoy top-notch services like valet parking and car cleaning. The valet service lets you drop off your car and have it parked for you. It's great for those short on time or with mobility issues.
The airport also offers a 24-hour premium cleaning service in all car parks. This keeps your car in top shape for your return trip. It makes your travel experience worry-free.
Over 90% of car parks can be cancelled for free 24 hours before arrival.
The Mini Valet service includes exterior hand wash, chamois dry, alloys cleaning, vacuuming of floors, carpets, upholstery, boot, cleaning of door ledges and sills, and interior windows.
The car park features include Barrier Entry, CCTV, Disabled Parking, Meet and Greet, Night Patrol, Perimeter Fence, Undercover, 24 Hour, and Anti-Covid Measures.
The Meet & Greet Parking service costs €12.00 per day with an additional charge of €60.00.
The EV Charging service is available for a flat fee of €25.
The car valet service, including exterior wash, interior hoovering, and cleaning of windows, mirrors, and surfaces, is complimentary with every Meet & Greet booking.
The parking at Dublin Airport is safe and secure 24/7. It's perfect for your car and your peace of mind. You can change your booking if your plans change. Adjust your pick-up time if your flight is delayed for a smooth return.
"The premium parking and car cleaning services at Dublin Airport have made my travel experience so much easier and more convenient. I highly recommend them to anyone visiting the airport."
Dublin Airport's valet parking and car cleaning services offer a top-notch experience. They ensure your journey is stress-free and well-kept.
Parking Dublin Airport
Finding parking at Dublin Airport is key to a smooth trip. The airport has many parking choices to meet different needs. Whether you need a quick drop-off or long-term parking, Dublin Airport has you covered.
Parking Options at Dublin Airport
Dublin Airport offers several parking options:
Short-term and drop-off parking for quick visits or pickups
Long-term parking with shuttle bus services to the terminals
Express and holiday-focused car parks for extended stays
Specialized parking for travelers with reduced mobility
With so many choices, Dublin Airport makes sure you find a parking spot that fits your needs and budget.
Booking Parking in Advance
Booking parking in advance can save you up to 50%. Use online platforms like ParkCare to secure a spot. It makes arriving and leaving easier, reducing stress.
Parking Rates and Charges
Dublin Airport's parking rates vary to fit different budgets. Short-term parking starts at €3.00 for the first hour. Each additional hour is €4.50, with a daily cap of €40.00. Long-term options, like Park and Fly, start at €3.64 per day.
Parking Option
Price (8 days)
Transfer Time
Customer Rating
Park and Fly
£58.11
7 minutes
8.4/10
Meet and Greet
£83.75
Walking distance
N/A
Metro Hotel Parking
From £3.64 per day
7 minutes
7.8/10
Quick Park Dublin
N/A
5 minutes
8.4/10
Dublin Airport offers parking options for all budgets. This ensures travelers find a solution that meets their needs.
Contactless Parking and Accessibility Features
Dublin Airport has made parking easier with new contactless and accessibility features. Now, you can park and leave without physical tickets or barriers. This is thanks to license plate recognition technology.
This makes parking more convenient and hygienic, especially now. It's a big improvement.
Dublin Airport has special parking spots for people with mobility issues. These spots are close to the terminals for easy access. The airport also offers help for customers with disabilities, making parking smooth and stress-free.
Contactless parking with license plate recognition technology
Designated accessible parking spaces for persons with reduced mobility
Dedicated assistance services for customers with disabilities
Dublin Airport is always looking to improve for all passengers. With these new features, parking is now efficient and welcoming for everyone. Whether you're a regular traveler or new to the airport, you'll find parking easy and accessible.
Conclusion
Parking at Dublin Airport is key to a great travel experience. This guide has covered everything you need to know. It goes from the basics of parking options to the important details.
Dublin Airport has many parking solutions for long or short stays. They offer shuttle services, easy booking, and more. Knowing your options helps make your trip smoother.
Looking back, Dublin Airport is dedicated to making parking easy. They keep improving and adding new services. This means travelers will always have good parking choices.
FAQ
What are the long-term parking options at Dublin Airport?
Dublin Airport has several long-term parking spots. You can choose from Express Green, Express Red, Holiday Blue, and Terminal 2 Long Term Surface Car Parks. These options offer easy access to the terminals and shuttle buses.
How do I book parking at Dublin Airport in advance?
To book parking at Dublin Airport ahead of time, visit the official website. The booking process is easy. You can pick your car park, dates, and times, and make secure payments online.
What are the parking rates and charges at Dublin Airport?
Dublin Airport has parking rates for all budgets. Short-term car parks charge by the hour, with a daily cap. Long-term car parks have daily rates that change based on the car park. Booking in advance can get you lower prices than driving up.
Does Dublin Airport offer parking for persons with reduced mobility?
Yes, Dublin Airport has special parking for those with mobility issues. These spots are close to the terminals. They ensure easy access and a quick trip to the terminal buildings.
What is the car breakdown and assistance service at Dublin Airport?
Dublin Airport has a car breakdown and assistance service. If your car has a problem, you can call the on-site team for free help. They are available 24/7 to help fix the issue or arrange further help.
What are the additional parking services offered at Dublin Airport?
Besides regular parking, Dublin Airport offers valet parking and car cleaning. With valet parking, you can drop off your car and it will be parked for you. The airport also has a 24-hour car cleaning service in all car parks.
What contactless and accessibility features are available for parking at Dublin Airport?
Dublin Airport has made parking easier with contactless and accessibility features. You can use license plate recognition to enter and leave car parks without tickets. The airport also has accessible parking spaces and dedicated services for those with special needs.
