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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.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido de la comercialización onerosa del citado producto que realiza el consultante a sus distribuidores y a clientes finales y/o empresarios y profesionales.
La transferencia de un bono polivalente por un sujeto distinto al que realiza la prestación final constituye un servicio de distribución o promoción sujeto al IVA. La base imponible de dicho servicio se determina mediante un sistema de margen, siendo la diferencia entre el precio de venta del bono y su valor de adquisición (IVA incluido). Si el distribuidor actúa en nombre ajeno, la operación se califica como mediación y la base imponible es la comisión acordada.
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