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A telecommunications company has requested a ruling on the VAT treatment of vouchers exchangeable for various services (multi-purpose vouchers). The Directorate General for Taxes (DGT) has determined that the distribution of these vouchers constitutes a service subject to VAT and that the taxable amount must be calculated using the margin scheme.
Cuestión planteada Calificación de los cupones canjeables como bonos multiusos de conformidad con la Directiva 2016/1065, de 27 de junio, así como tributación de las operaciones de emisión y distribución de los mismos entre los usuarios finales.
La transferencia de un bono polivalente por un sujeto pasivo distinto al que realiza la prestación final constituye un servicio de distribución o promoción sujeto a IVA. La base imponible de dicho servicio se determina mediante un sistema de margen, siendo la diferencia entre el precio de venta del bono y su valor de adquisición (con IVA incluido). En caso de que el emisor sea también el distribuidor, la base será la diferencia entre el precio de venta y la cantidad que se obliga a entregar al prestador final tras la redención. Se aplicará el tipo general del 21%.
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