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An entity has requested guidance on how to calculate the pro rata in forfaiting operations and the legal nature of collection management services. The DGT has determined that collection management is an administrative service subject to VAT and establishes how the assignment of bills must be accounted for in the pro rata calculation.
Cuestión planteada Base imponible en las cesiones de créditos y calificación del servicio prestado por los cedentes a efectos del Impuesto sobre el Valor Añadido.
En la cesión de pagarés y valores, el importe para el denominador de la prorrata es la diferencia entre la contraprestación de la reventa y su valor de adquisición, sin que pueda ser un valor negativo. Por otro lado, los servicios de gestión de cobro realizados por una persona distinta del concedente tienen naturaleza administrativa y deben estar sujetos al IVA, no quedando exentos.
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