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A query was raised regarding whether fees for using a mobile application to make payments and withdraw cash are subject to VAT. The DGT ruled that if the application possesses functions and a nature equivalent to a credit or debit card, the associated fees are exempt.
Cuestión planteada La consultante solicita aclaración de la consulta de 14 de octubre de 2016, nº V4321-16 y, en particular, sobre si las comisiones por pago mediante el uso de las aplicaciones informáticas están sujetas y exentas del Impuesto del Impuesto sobre el Valor Añadido.
Las comisiones por pagos realizados a través de una aplicación informática instalada en dispositivos móviles están exentas de IVA si la aplicación se instrumenta como un medio de pago con funciones y naturaleza equivalentes a las tarjetas de crédito o débito. Estas comisiones no se derivan del uso de un terminal o sistema informático, sino de la ejecución de una operación financiera de transferencia de crédito. Por tanto, al actuar como medio de pago, la operación queda exenta según la Ley 37/1992.
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