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A company signs a contract with a manufacturer to receive funds to be paid out upon purchases, assuming the obligation to acquire products. The DGT determines that this purchase commitment constitutes a service supply subject to VAT.
Cuestión planteada Si la operación consultada está sujeta al Impuesto sobre el Valor Añadido
El compromiso de adquirir los productos del fabricante, por el cual este entrega dinero que se amortiza mediante abonos, tiene la consideración de prestación de servicios según el artículo 11.dos.5º de la Ley 37/1992. Bajo la premisa de que estas cantidades no son descuentos o bonificaciones, sino la contraprestación de dicho servicio, la operación está sujeta al tipo general del 21%. La consultante debe repercutir el impuesto mediante factura y liquidarlo.
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