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A commercial entity asks whether its postal services are subject to or exempt from VAT and how to determine the taxable base when offering services of different nature. The DGT responds that the SPU exemption applies only if general tariffs are used and no individual negotiations take place.
Cuestión planteada Si los servicios postales que va a prestar la entidad consultante se encontrarían sujetos y, en su caso, exentos del Impuesto sobre el Valor Añadido. Base imponible del Impuesto en caso de prestar servicios postales de distinta naturaleza.
Los servicios postales del SPU están exentos de IVA siempre que se presten con una tarifa general, predeterminada y asequible, sin condiciones negociadas individualmente. Si los servicios responden a necesidades específicas de los usuarios o se pactan condiciones particulares (como recogida a domicilio o mayor rapidez), estarán sujetos al impuesto. En caso de prestar servicios exentos y sujetos por un precio único, la base imponible se determinará proporcionalmente al valor de mercado de cada servicio.
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