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A query was raised regarding whether an incentive agreed upon in an investment agreement, based on the profitability achieved by other partners, is subject to VAT. The DGT ruled that it is not, as there is no provision of services nor an exchange of reciprocal considerations.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido por el cobro del incentivo o "ratchet" pactado en el acuerdo de inversión.
El pago de un incentivo o 'ratchet' no es una operación sujeta al IVA al no existir una relación jurídica en la que se intercambien prestaciones recíprocas. Para que haya sujeción al impuesto, la retribución debe ser el contravalor efectivo de un servicio prestado. En este caso, el consultante no asume ninguna obligación o compromiso como contraprestación por recibir dicho incentivo.
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