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A Spanish bank has requested a ruling on whether the outsourcing of essential, ancillary, and other services related to financial transactions is exempt from VAT. The DGT indicates that essential services may be exempt if they assume responsibility for the legal and financial modifications of the transaction, whereas support services such as auditing or human resources remain subject to the tax.
Cuestión planteada 1.- Exención en el Impuesto sobre el Valor Añadido de los "servicios esenciales para la ejecución de la transacción financiera".
Para que los servicios externalizados gocen de la exención, deben formar un conjunto que cumpla las funciones esenciales de la operación financiera, implicando cambios en la situación jurídica y material de las partes. No basta con que sean indispensables o técnicos; el prestador debe asumir la responsabilidad de ejecutar los cambios en el saldo o la transferencia de fondos. Los servicios de soporte (auditoría, compliance, legal, etc.) no son accesorios y están sujetos al impuesto, aunque los de gestión de riesgos y delitos financieros podrían estar exentos si están íntimamente relacionados con los esenciales.
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