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A vehicle dealership has requested clarification on whether its financial intermediation activities are exempt from VAT and how discounts from manufacturers and entities affect the taxable base. The DGT has ruled that mediation is exempt provided the dealership acts as an independent third party bringing the parties together, and has analysed the treatment of discounts and commissions.
Cuestión planteada 1. Si es aplicable a la actividad de intermediación financiera la exención prevista en el artículo 20.Uno apartados 18º.m) de la Ley 37/1992.
La actividad de intermediación financiera es una mediación exenta de IVA si el prestador es un tercero distinto del comprador y vendedor, y sus funciones van más allá del mero suministro de información. Se considera que el concesionario desarrolla dos sectores diferenciados: la venta de vehículos y la mediación financiera. Los descuentos concedidos por fabricantes para promocionar ventas permiten minorar su base imponible, pero no afectan a la base imponible de la venta del concesionario al cliente si el descuento lo asume el fabricante directamente.
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