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A company acting as a payment gateway for its non-EU partners has enquired whether it must apply withholdings to the settlements of managed amounts and whether its activity is exempt from VAT. The DGT has determined that no withholding is required and that its service constitutes a collection management service subject to VAT.
Cuestión planteada Si la sociedad consultante debe efectuar algún tipo de retención por los importes liquidados a sus clientes de las transacciones gestionadas a través de los TPV virtuales.
La entidad no está obligada a practicar retenciones en los importes liquidados a sus clientes porque no abona rentas sujetas al Impuesto sobre Sociedades. Asimismo, la actividad de gestionar pagos mediante TPV virtuales y liquidar las cantidades detrayendo una comisión se considera gestión de cobro, por lo que no goza de la exención del IVA.
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