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An association has requested a ruling regarding the VAT liability of fixed fees and the purchase/redemption of points within a loyalty programme. The Directorate General for Taxes (DGT) has ruled that these amounts constitute consideration for promotional services subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido del referido canon fijo que percibirá el consultante, así como de las entregas y devoluciones de puntos que realicen la consultante y los establecimientos, respectivamente.
La gestión de un sistema de fidelización constituye un servicio de promoción sujeto y no exento de IVA. El canon fijo y el importe variable por los puntos adquiridos por los establecimientos son la contraprestación de dichos servicios. En caso de devolución de puntos por parte de los establecimientos, se debe expedir una factura rectificativa para modificar la base imponible.
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