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A fuel card company asks whether its financing and technical support services are subject to or exempt from VAT. The DGT determines that credit grants, payment extensions and advance credits are subject to and exempt from VAT, but technical support to prevent card blocking is subject and not exempt.
Question posed Whether the additional services provided by the applicant will be subject to and exempt from Value Added Tax.
The granting of credits and loans in money, regardless of their form, is exempt from VAT pursuant to Article 20.One.18º.c) of Law 37/1992. The deferral of payments granted by a supplier is also considered an exempt credit grant. However, services of a purely technical or administrative nature that do not modify the legal or financial situation of the parties do not benefit from the financial exemption.
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