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A company asked whether transfer price adjustments between its Estonian subsidiary and parent were subject to VAT. The DGT replied that it depends on whether the adjustment constitutes a modification of the price of a prior service transaction or whether it represents an independent transaction.
Cuestión planteada Si el ajuste del precio de transferencia entre la matriz y la consultante supone una operación sujeta al Impuesto sobre el Valor Añadido.
Si el ajuste de precios de transferencia se asimila a una alteración del precio de operaciones previamente efectuadas y sujetas al impuesto, se debe modificar la base imponible del IVA. Para que sea un ajuste, debe existir una entrega de bienes o prestación de servicios específica, previa e individualizada, con una contraprestación y un vínculo directo entre ambas. Si el importe no constituye un ajuste en el precio de un servicio prestado, la operación no estará sujeta al impuesto.
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