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A company that collects agricultural data for the Administration has inquired whether the transfer of economic compensation to farms constitutes part of its invoice or a disbursement. The DGT ruled that these amounts do not form part of its taxable base nor are they disbursements.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, si la consultante debe emitir factura a la Administración Pública por la intermediación en el pago de la compensación económica a las explotaciones y, en caso afirmativo, si la contraprestación debe ser informada en el sistema de Suministro Inmediato de Información. Así como, si se trataría de un suplido.
La consultante debe repercutir el IVA en la factura por sus servicios de recogida y análisis de datos a la Administración. Sin embargo, las cantidades transferidas a los titulares de explotaciones en concepto de compensación no forman parte de la base imponible de sus servicios, no son la contraprestación de ninguna operación de la consultante ni tienen la consideración de suplido. Por tanto, no deben informarse en el SII.
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