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A political party asks whether selling merchandise via its website can be exempt from VAT as it constitutes a financing activity. The DGT responds that such sales do not qualify as expressions and therefore are subject to taxation.
Cuestión planteada Si a las ventas de "merchandising" les podría resultar de aplicación la exención del Impuesto sobre el Valor Añadido prevista en el artículo 20.Uno.28 de la Ley 37/1992.
Las ventas de merchandising realizadas mediante una página web no pueden entenderse incluidas en el concepto de manifestaciones. La exención del artículo 20.Uno.28 de la Ley 37/1992 se aplica a entregas de bienes con motivo de manifestaciones organizadas para apoyo financiero. Al no ser una manifestación, las ventas están sujetas al IVA.
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