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A company sought clarification on whether utility tokens for a digital combat platform qualified as VAT-exempt multi-purpose vouchers. The DGT has ruled that they do not constitute e-money and, as they are multi-purpose vouchers, their transfer is not subject to VAT; instead, the tax applies to the final delivery of the underlying good or service.
Cuestión planteada Si la adquisición de tales tokens tienen la consideración de bono polivalente a efectos del Impuesto sobre el Valor Añadido
Los tokens no son dinero electrónico porque se usan en una red limitada de bienes o servicios del emisor. Al cumplir los requisitos de bono, se clasifican como bono polivalente porque no se conoce el lugar de la prestación ni el tipo de IVA en el momento de la emisión. La transmisión del bono no está sujeta al IVA, pero la operación subyacente de entrega de bienes o servicios sí tributará cuando el último tenedor lo canjee.
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