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The applicant asks whether positive settlements from futures contracts used to hedge price risks are subject to VAT. The DGT determines that these inflows do not constitute consideration for a service; therefore, they are not subject to the tax and should not be included in the pro rata calculation.
Cuestión planteada Sujeción de la liquidación del contrato por diferencias al Impuesto sobre el Valor Añadido, si arroja un resultado positivo a favor de la entidad consultante.
Las liquidaciones positivas por diferencias en contratos de cobertura no constituyen una prestación de servicios por parte de quien las recibe. El ingreso no retribuye ninguna actividad realizada por la entidad consultante a favor de la otra parte, sino que es una garantía para asegurar sus actividades propias. Por tanto, no están sujetas al IVA y no deben incluirse en el denominador para el cálculo de la prorrata.
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