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An entity involved in the purchase and management of receivables has enquired whether it can deduct VAT on collection expenses. The DGT has ruled that the collection management of own receivables does not constitute a taxable transaction and, therefore, does not entitle the entity to a VAT deduction.
Cuestión planteada Se cuestiona la deducción en el Impuesto sobre el Valor Añadido de los gastos relacionados con tales actividades. En particular la posible deducción de los gastos relacionados con el cobro de créditos.
La gestión de cobro de créditos propios no constituye una operación que forme parte del ámbito del IVA ni determina la realización de un hecho imponible. Al no realizarse operaciones sujetas y no exentas, no se cumple el requisito del artículo 94.uno de la Ley 37/1992 para el derecho a la deducción. En consecuencia, la entidad no tiene derecho a deducir las cuotas soportadas por los gastos relacionados con dicha actividad de gestión de cobro.
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