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A company inquired whether it must issue an invoice for a two-euro deposit collected to ensure the return of reusable cups. The DGT ruled that, as the amount serves an indemnity purpose to compensate for potential losses, it is not subject to VAT and there is no obligation to issue an invoice.
Cuestión planteada Si la consultante está obligada a expedir factura con ocasión del cobro de la fianza de dos euros.
La fianza entregada por los usuarios para garantizar la devolución de los vasos no es una operación sujeta al IVA, ya que tiene una función de garantía para resarcir daños o pérdidas y posee carácter indemnizatorio. Al no constituir una contraprestación de una operación sujeta al impuesto, no existe la obligación de expedir factura, aunque se puede emitir otro documento para justificar la percepción del dinero.
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