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A company has requested a ruling on whether the purchase of points (vouchers) for a loyalty programme and credit card intermediation services are subject to VAT. The DGT has determined that the transfer of multi-purpose vouchers is not subject to tax and that the exemption for intermediation depends on whether active mediation is performed or if it is merely the provision of information.
Cuestión planteada Si la adquisición de los puntos por parte de la entidad consultante se encontraría sujeta al Impuesto sobre el Valor Añadido. Si los servicios de intermediación en la emisión de las tarjetas de crédito que va a prestarle el cliente a la consultante se encontrarían exentos del Impuesto sobre el Valor Añadido.
La transmisión de un bono polivalente por su emisor o poseedor no está sujeta al IVA, aunque la operación subyacente tributará cuando se canjee. Los servicios de intermediación financiera estarán exentos si se consideran mediación, lo que requiere que el tercero actúe de forma activa para aproximar a las partes, superando el mero suministro de información o publicidad. Para que exista mediación, el prestador debe realizar funciones como asesorar, negociar términos o poner en contacto al cliente con la entidad de forma que aporte valor añadido al proceso de contratación.
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