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A hospitality company has requested a ruling on the taxation of a 'VIP voucher' that provides access to services across various locations. The DGT has determined that if the services are not clearly identified at the time the voucher is issued, the sale is not subject to VAT as it constitutes a means of payment, although the intermediation commission remains exempt.
Question posed: The taxpayer wishes to know whether the entrepreneur's actions are in accordance with the law.
If the services are not clearly identified upon issuance of the voucher, the sale constitutes a transaction not subject to VAT as it serves as a means of payment. In this case, the establishment must invoice the accommodation service directly to the end user. The commission charged by the issuer to the establishment for payment intermediation is exempt from VAT. If the services were identified in advance, the sale of the voucher would be subject to VAT as an advance payment.
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