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V2007-18 4 July 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · bono polivalente

Marketing of multi-purpose vouchers constitutes a distribution or promotion service subject to VAT

The taxpayer seeks clarification on the VAT treatment of a 'gift box' product containing vouchers for unidentified services. The DGT determines that these are multi-purpose vouchers and that their distribution constitutes a service subject to tax.

The question raised

VAT treatment regarding the onerous commercialization of the aforementioned product carried out by the applicant to its distributors and to end customers and/or entrepreneurs and professionals.

The DGT's ruling

The transfer of a multi-purpose voucher by an entity other than the one providing the final service constitutes a distribution or promotion service subject to VAT. The taxable base of said service is determined using a margin scheme, being the difference between the sale price of the voucher and its acquisition value (VAT included). If the distributor acts on behalf of another, the transaction is classified as mediation and the taxable base is the agreed commission.

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