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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 constitución de una garantía cuya ejecución implica una obligación financiera, como la menor devolución de un importe por incumplimiento, constituye un servicio financiero exento según el artículo 20.Uno.f) de la Ley 37/1992. Para que la exención proceda, la garantía debe referirse a una obligación pecuniaria. 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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