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A company sought clarification on whether commissions for providing hotel cash dispensing services to credit institutions were subject to VAT. The DGT ruled that such mediation activities are exempt, provided that the funds supplied constitute a legal means of payment.
Cuestión planteada Si el pago de dichas comisiones está sujeto y exento del Impuesto sobre el Valor Añadido.
La actividad de dispensa de efectivo a cambio de una comisión se califica como mediación. Estas comisiones quedan exentas de IVA según el artículo 20.Uno.18º letra m) de la Ley 37/1992, siempre que el dinero suministrado sea un medio legal de pago. Para que exista mediación exenta, el prestador debe ser un tercero independiente de las partes y sus funciones deben ir más allá del mero suministro de información o recepción de solicitudes.
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