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The taxpayer queried the VAT treatment of forfaiting contracts involving the non-recourse assignment of receivables. The DGT ruled that the assignment of receivables is an exempt operation, whereas the management of said receivables by the assignor constitutes an administrative service subject to VAT.
Cuestión planteada Tratamiento del contrato de forfaiting en el Impuesto sobre el Valor Añadido.
La cesión de créditos sin recurso en el forfaiting constituye una operación financiera exenta según la Ley del IVA. Sin embargo, los servicios de gestión del crédito realizados por el cedente son servicios administrativos sujetos y no exentos. La diferencia entre el valor nominal y el precio de compra (descuento) no es una contraprestación por un servicio, sino el reflejo del valor económico y el riesgo de los créditos.
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