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A query was raised regarding the VAT treatment of a performance bond intended to ensure the provision of services and its impact on pro rata calculations. The DGT ruled that the bond constitutes an exempt financial service and that its refund does not constitute consideration, and is therefore not subject to VAT.
Cuestión planteada 1. Sujeción y en su caso exención de la garantía e inclusión en la prorrata. 2. Sujeción de las devoluciones de garantía.
La constitución de una garantía cuyo cumplimiento supone una obligación financiera (menor devolución del importe) es un servicio financiero exento según el artículo 20.Uno.f) de la Ley 37/1992. La devolución de la garantía por cumplimiento satisfactorio no es una contraprestación de servicios, por lo que no está sujeta al impuesto. Si estas operaciones financieras son accesorias o no habituales respecto a la actividad principal, no deben incluirse en el cálculo de la prorrata.
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