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An entity queried whether its payment initiation and account information (aggregation) services were exempt from VAT. The DGT has determined that these services do not perform the essential functions of a payment transaction and must therefore be taxed at the standard rate.
Cuestión planteada 1.- Exención en el Impuesto sobre el Valor Añadido de los servicios prestados por la consultante.
Los servicios de iniciación de pagos y de agregación de cuentas no constituyen operaciones relativas a pagos exentas. Para que la exención de transferencias o pagos se aplique a servicios externalizados, estos deben cumplir las funciones específicas y esenciales de la operación financiera, alterando la posición jurídica y material de las partes. En este caso, el consultante no tiene la posesión de los fondos ni realiza las modificaciones financieras necesarias, limitándose a aspectos técnicos o administrativos.
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