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A franchisee has requested clarification on whether compensations received from their franchisor for services and damages are subject to VAT. The DGT has ruled that payments for 'click and collect' constitute consideration for a service and are therefore subject to VAT, whereas omnichannel compensation is considered indemnity for loss of profits and is not subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las compensaciones descritas y obligación de expedir factura.
La compensación por 'click and collect' constituye la contraprestación de una prestación de servicios sujeta al IVA al 21%, por lo que requiere factura. En cambio, la compensación omnicanal tiene carácter indemnizatorio por daños y perjuicios (lucro cesante) y no constituye una operación sujeta al impuesto. Para determinar la sujeción, debe analizarse si el pago retribuye un servicio o resarce una pérdida patrimonial.
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