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A financing entity sought clarification on the VAT treatment regarding the assignment of credit rights to investors and whether the agreed free collection management service constituted a provision of services. The DGT determined that the assignment is a taxable but exempt transaction and that the collection management agreement does not constitute a service subject to VAT.
Cuestión planteada 1. Sujeción y, en su caso, exención en el Impuesto sobre el Valor Añadido por la cesión de los derechos de crédito a los inversores (fondos de inversión).
La cesión de derechos de crédito que constituye una venta definitiva y pura y simple es una prestación de servicios sujeta pero exenta de IVA según el artículo 20.Uno.18º.e) de la Ley 37/1992. Estas operaciones conforman un sector diferenciado, por lo que su régimen de deducciones debe determinarse por separado. El acuerdo de continuar la gestión de cobro sin contraprestación para los inversores no es una prestación de servicios sujeta, ya que dicho servicio ya fue abonado por los clientes originales.
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