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A multinational corporation has requested a ruling regarding the VAT treatment of contributions and compensatory payments within a cost-sharing agreement (CSA). The Directorate General for Taxes (DGT) has determined that reciprocal contributions are not subject to VAT, whereas compensatory payments for services provided in excess are subject to the tax.
Cuestión planteada Sujeción de las contribuciones y pagos compensatorios descritos al Impuesto sobre el Valor Añadido e impacto de los mismos en el derecho a la deducción de las cuotas soportadas.
Las prestaciones de servicios recíprocas realizadas en cumplimiento de un ARC, en proporción a la participación de cada entidad, no son prestaciones a título oneroso y no están sujetas al IVA. Sin embargo, los pagos compensatorios que retribuyen servicios prestados en exceso sí constituyen prestaciones sujetas al impuesto. El destinatario de la operación es el obligado jurídico al pago de la contraprestación. Para el cálculo de la prorrata de deducción, las contribuciones deben excluirse, mientras que los pagos compensatorios deben incluirse tanto en el numerador como en el denominador.
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