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An entity inquired whether the implementation of an order platform constitutes an independent or ancillary service, and whether the outsourcing of this order service is exempt from VAT. The DGT determines that implementation is ancillary to the order service and that the exemption for outsourcing depends on whether the provider's responsibility extends to essential elements of the financial activity.
Cuestión planteada 1. Si el servicio de implementación de la plataforma puede considerarse accesorio del servicio de recepción y transmisión de órdenes (RTO) a efectos del Impuesto sobre el Valor Añadido.
El servicio de implementación de la plataforma es accesorio al de recepción, transmisión y ejecución de órdenes, por lo que sigue su régimen de tributación. El servicio de órdenes es una operación exenta de IVA según el art. 20.Uno.18º k) LIVA. La externalización de este servicio estará sujeta y exenta siempre que el prestador asuma responsabilidades que alcancen los elementos específicos y esenciales de la actividad financiera, y no se limite a meras prestaciones técnicas o materiales.
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