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A query was raised regarding whether the establishment of a performance guarantee to ensure the provision of services, and its subsequent return, are subject to VAT. The DGT has determined that the guarantee constitutes an exempt financial service and its return is not subject to the tax.
Cuestión planteada 1. Sujeción y en su caso exención de la garantía. 2. Sujeción de las devoluciones de garantía.
La prestación de garantías que supongan la aceptación de una obligación pecuniaria de pagar una deuda o compromiso financiero está exenta según el artículo 20.Uno.18.f) de la Ley 37/1992. En este caso, la garantía de buen desempeño constituye un servicio financiero exento al materializarse la penalización mediante una menor devolución del importe. La devolución de la garantía por cumplimiento contractual no supone contraprestación de servicio, por lo que no está sujeta al impuesto.
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