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A query was raised regarding whether call centre services fall under the exemption for the comprehensive management of payment methods. The DGT has determined that these services are not ancillary to the principal operation and must be taxed independently.
Cuestión planteada Límites a la exención en la gestión integral de tarjetas de crédito.
Los servicios de call center no forman parte del conjunto diferenciado de funciones esenciales de un servicio financiero exento, ya que tienen un componente administrativo que no altera la situación jurídica o financiera de las partes. Al tener una finalidad propia para el cliente, no se consideran accesorios a la gestión de pagos y deben tener su propio régimen de tributación. Por tanto, no se aplica la exención de los servicios financieros a esta actividad.
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