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The applicant asks whether payments received as a percentage of fees under a joint venture agreement (cuentas en participación) are subject to VAT. The DGT rules that the distribution of profits in cash does not constitute a supply of services or a delivery of goods, and therefore falls outside the scope of the tax.
Cuestión planteada Régimen de tributación en el Impuesto sobre el Valor Añadido de los pagos recibidos por el consultante como un porcentaje de los honorarios mensuales derivados del contrato de prestación de servicios con terceros.
En un contrato de cuentas en participación, el gestor es el único titular del negocio y no nace un nuevo sujeto pasivo del impuesto. Las cantidades percibidas como contraprestación por la aportación de capital no están sujetas al IVA. Asimismo, la liquidación al partícipe no gestor que consista únicamente en el reparto de resultados en efectivo no supone una operación sujeta al impuesto.
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