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An airline has requested a ruling on the VAT treatment of a mileage accumulation and redemption system. The DGT has determined that the management of these miles constitutes a promotional service subject to the standard rate, and that the redemption process acts as a discount on the original sale.
Cuestión planteada Tratamiento de las operaciones efectuadas por la consultante a efectos del Impuesto sobre el Valor Añadido.
La emisión y el canje de millas constituyen servicios de promoción sujetos al IVA al 21%. El canje de millas por bienes o servicios no es un descuento en la venta del canje, sino una contraprestación pagada por un tercero (la entidad emisora) a la entidad que realiza el canje. Las entidades que emitieron las millas pueden minorar su base imponible en la venta original por el valor de canje de las millas, siempre que hayan recibido el reembolso efectivo.
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