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A query was raised regarding whether amounts collected as security deposits to guarantee the return of reusable packaging should be included in the VAT taxable amount. The Directorate General for Taxes (DGT) ruled that these amounts must be integrated into the taxable amount of the main transaction.
Cuestión planteada Tratamiento en el IVA de las cantidades que, en concepto de "fianza", la Sociedad B exige a la Sociedad A y esta última, a su vez, exige a sus clientes.
La base imponible del IVA está constituida por el importe total de la contraprestación, incluyendo los importes de envases o embalajes cargados a los destinatarios, sea cual sea su concepto. En el arrendamiento de envases, la fianza se incluye en la base imponible por ser un crédito efectivo derivado de la operación. En la entrega de bienes, los importes cargados por envases, incluidos los de fianza, se integran en la base imponible según el tipo aplicable a los productos entregados.
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