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A company sells vouchers redeemable for third-party goods or services and charges a mediation fee. The DGT has determined that, by acting on behalf of others with univalent vouchers, the company is only taxed on its commission and that its mediation services constitute continuous supply operations.
Cuestión planteada Calificación como mediación en nombre propio o ajeno de los servicios de mediación descritos y sujeción de los mismos al Impuesto sobre el Valor Añadido. Si la comercialización de los cupones por parte del consultante a los clientes se encuentra sujeta al Impuesto. Si los servicios de mediación y promoción que preste el consultante deben calificarse como operaciones de tracto sucesivo.
Si la empresa media en nombre ajeno mediante cupones univalentes, la contraprestación por su servicio de mediación está sujeta al IVA, mientras que el importe del cupón es un pago anticipado a favor del proveedor. Los servicios de mediación y promoción prestados a los comerciantes se consideran operaciones de tracto sucesivo. El devengo de estas operaciones se produce cuando resulte exigible cada percepción, sin perjuicio del devengo por cobro anticipado de la comisión.
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