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An association has enquired whether contributions received during a crowdfunding campaign are subject to VAT when rewards are provided. The DGT has ruled that if the amounts constitute consideration for goods or services, the transaction is subject to the tax.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido de las aportaciones recibidas en la campaña de crowdfunding.
Si las aportaciones constituyen la contraprestación de bienes o servicios que el aportante recibe, la operación está sujeta y no exenta de IVA, siempre que el promotor sea empresario o profesional. En este caso, el sujeto pasivo debe repercutir el impuesto mediante factura. Si las aportaciones se realizan sin recibir nada a cambio, no hay acto de consumo y no están sujetas al impuesto.
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