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An entity has requested clarification regarding the tax treatment of providing cash in exchange for a card payment and a commission. The DGT has determined that the activity is subject to the Tax on Economic Activities (IAE) and that cash withdrawal services are exempt from VAT.
Cuestión planteada 1. Epígrafe del Impuesto sobre Actividades Económicas en el que debe darse de alta.
La actividad de entregar dinero en efectivo mediante el uso de tarjeta de crédito o débito a través de un TPV se encuentra sujeta al Impuesto sobre Actividades Económicas. En cuanto al IVA, los servicios de retirada de efectivo son servicios de naturaleza financiera y, por tanto, están exentos según la Ley 37/1992. Respecto al IAE, si la sociedad ya tiene una actividad económica, podría realizar el servicio de 'cashback' sin necesidad de darse de alta en un epígrafe específico.
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