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An entity asks whether the transfer of a digital token linked to precious metals constitutes a delivery of goods or a service provision. The DGT determines that the token functions as a representative title of the metal, thus its transfer constitutes a delivery of goods.
Cuestión planteada 1. Si la entrega del token tiene la consideración de entrega de bienes o prestación de servicios en el Impuesto sobre el Valor Añadido.
La venta del token fungible se califica como entrega de bienes porque el token actúa como título representativo del oro o la plata. Al ser el metal el bien corporal subyacente, la tenencia del token otorga el derecho de disposición sobre dicho bien. Si el metal es oro de inversión, la operación estará sujeta pero exenta de IVA según el régimen especial.
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