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A collection management company inquires about the classification of device leasing services and the place of supply. The DGT determines that the leasing of the device is a lease subject to VAT and not an exempt payment method transaction.
Question posed: Classification of the services provided by the inquiring entity to its clients. Exemption of services relating to the leasing of device use. Place of supply of the services provided by the inquirer.
The leasing and use of the device is neither a voucher nor an exempt payment method transaction, but rather consideration for the lease of a device, a transaction subject to VAT. The client-users are the recipients of the motorway and parking services, regardless of who makes the actual payment. For infrastructure payments to be considered disbursements and not part of the taxable base, they must be made on behalf and for the account of the client, under express mandate and with exact justification of the amount.
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