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A company has requested a ruling regarding the VAT treatment of marketing prepaid cards and its associated advertising services. The DGT has determined that the marketing of the cards is not subject to VAT, as it constitutes advance payments for unidentified services, whereas the advertising services are subject to the tax.
Cuestión planteada Exención de las citadas operaciones y ejercicio del derecho a la deducción.
La comercialización de tarjetas prepago es una operación no sujeta a IVA al tratarse de pagos anticipados por servicios no identificados de antemano. Las comisiones por distribución y comercialización de dichas tarjetas son operaciones exentas. No obstante, los servicios de promoción y publicidad son prestaciones distintas y están sujetos al impuesto. Al realizar operaciones sujetas y exentas, la entidad debe aplicar la regla de la prorrata para la deducción del IVA.
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